id	sid	tid	token	lemma	pos
gujaf-120	1	1	i	i	PRON
gujaf-120	1	2	gusau	gusau	PROPN
gujaf-120	1	3	journal	journal	NOUN
gujaf-120	1	4	of	of	ADP
gujaf-120	1	5	accounting	accounting	NOUN
gujaf-120	1	6	and	and	CCONJ
gujaf-120	1	7	finance	finance	NOUN
gujaf-120	1	8	(	(	PUNCT
gujaf-120	1	9	gujaf	gujaf	NOUN
gujaf-120	1	10	)	)	PUNCT
gujaf-120	1	11	vol	vol	NOUN
gujaf-120	1	12	.	.	NOUN
gujaf-120	1	13	3	3	NUM
gujaf-120	1	14	issue	issue	NOUN
gujaf-120	1	15	1	1	NUM
gujaf-120	1	16	,	,	PUNCT
gujaf-120	1	17	april	april	PROPN
gujaf-120	1	18	,	,	PUNCT
gujaf-120	1	19	2022	2022	NUM
gujaf-120	1	20	issn	issn	NOUN
gujaf-120	1	21	:	:	PUNCT
gujaf-120	1	22	2756	2756	NUM
gujaf-120	1	23	-	-	PUNCT
gujaf-120	1	24	665x	665x	NOUN
gujaf-120	1	25	a	a	DET
gujaf-120	1	26	publication	publication	NOUN
gujaf-120	1	27	of	of	ADP
gujaf-120	1	28	department	department	NOUN
gujaf-120	1	29	of	of	ADP
gujaf-120	1	30	accounting	accounting	NOUN
gujaf-120	1	31	and	and	CCONJ
gujaf-120	1	32	finance	finance	NOUN
gujaf-120	1	33	,	,	PUNCT
gujaf-120	1	34	faculty	faculty	NOUN
gujaf-120	1	35	of	of	ADP
gujaf-120	1	36	management	management	NOUN
gujaf-120	1	37	and	and	CCONJ
gujaf-120	1	38	social	social	ADJ
gujaf-120	1	39	sciences	science	NOUN
gujaf-120	1	40	,	,	PUNCT
gujaf-120	1	41	federal	federal	ADJ
gujaf-120	1	42	university	university	NOUN
gujaf-120	1	43	gusau	gusau	NOUN
gujaf-120	1	44	,	,	PUNCT
gujaf-120	1	45	zamfara	zamfara	PROPN
gujaf-120	1	46	state	state	PROPN
gujaf-120	1	47	-nigeria	-nigeria	PROPN
gujaf-120	1	48	ii	ii	PROPN
gujaf-120	1	49	©	©	PROPN
gujaf-120	1	50	department	department	PROPN
gujaf-120	1	51	of	of	ADP
gujaf-120	1	52	accounting	accounting	NOUN
gujaf-120	1	53	and	and	CCONJ
gujaf-120	1	54	finance	finance	NOUN
gujaf-120	1	55	vol	vol	NOUN
gujaf-120	1	56	.	.	PUNCT
gujaf-120	1	57	3	3	NUM
gujaf-120	1	58	issue	issue	NOUN
gujaf-120	1	59	1	1	NUM
gujaf-120	1	60	april	april	PROPN
gujaf-120	1	61	,	,	PUNCT
gujaf-120	1	62	2022	2022	NUM
gujaf-120	1	63	issn	issn	NOUN
gujaf-120	1	64	:	:	PUNCT
gujaf-120	1	65	2756	2756	NUM
gujaf-120	1	66	-	-	PUNCT
gujaf-120	1	67	665x	665x	NOUN
gujaf-120	1	68	a	a	DET
gujaf-120	1	69	publication	publication	NOUN
gujaf-120	1	70	of	of	ADP
gujaf-120	1	71	department	department	NOUN
gujaf-120	1	72	of	of	ADP
gujaf-120	1	73	accounting	accounting	NOUN
gujaf-120	1	74	and	and	CCONJ
gujaf-120	1	75	finance	finance	NOUN
gujaf-120	1	76	,	,	PUNCT
gujaf-120	1	77	faculty	faculty	NOUN
gujaf-120	1	78	of	of	ADP
gujaf-120	1	79	management	management	NOUN
gujaf-120	1	80	and	and	CCONJ
gujaf-120	1	81	social	social	ADJ
gujaf-120	1	82	sciences	science	NOUN
gujaf-120	1	83	,	,	PUNCT
gujaf-120	1	84	federal	federal	ADJ
gujaf-120	1	85	university	university	NOUN
gujaf-120	1	86	gusau	gusau	NOUN
gujaf-120	1	87	,	,	PUNCT
gujaf-120	1	88	zamfara	zamfara	PROPN
gujaf-120	1	89	state	state	NOUN
gujaf-120	1	90	-nigeria	-nigeria	PROPN
gujaf-120	1	91	all	all	DET
gujaf-120	1	92	rights	right	NOUN
gujaf-120	1	93	reserved	reserve	VERB
gujaf-120	1	94	except	except	SCONJ
gujaf-120	1	95	for	for	ADP
gujaf-120	1	96	academic	academic	ADJ
gujaf-120	1	97	purposes	purpose	NOUN
gujaf-120	1	98	no	no	DET
gujaf-120	1	99	part	part	NOUN
gujaf-120	1	100	or	or	CCONJ
gujaf-120	1	101	whole	whole	NOUN
gujaf-120	1	102	of	of	ADP
gujaf-120	1	103	this	this	DET
gujaf-120	1	104	publication	publication	NOUN
gujaf-120	1	105	is	be	AUX
gujaf-120	1	106	allowed	allow	VERB
gujaf-120	1	107	to	to	PART
gujaf-120	1	108	be	be	AUX
gujaf-120	1	109	reproduced	reproduce	VERB
gujaf-120	1	110	,	,	PUNCT
gujaf-120	1	111	stored	store	VERB
gujaf-120	1	112	in	in	ADP
gujaf-120	1	113	a	a	DET
gujaf-120	1	114	retrieval	retrieval	NOUN
gujaf-120	1	115	system	system	NOUN
gujaf-120	1	116	or	or	CCONJ
gujaf-120	1	117	transmitted	transmit	VERB
gujaf-120	1	118	in	in	ADP
gujaf-120	1	119	any	any	DET
gujaf-120	1	120	form	form	NOUN
gujaf-120	1	121	or	or	CCONJ
gujaf-120	1	122	by	by	ADP
gujaf-120	1	123	any	any	DET
gujaf-120	1	124	means	mean	NOUN
gujaf-120	1	125	be	be	AUX
gujaf-120	1	126	it	it	PRON
gujaf-120	1	127	mechanical	mechanical	ADJ
gujaf-120	1	128	,	,	PUNCT
gujaf-120	1	129	electrical	electrical	ADJ
gujaf-120	1	130	,	,	PUNCT
gujaf-120	1	131	photocopying	photocopying	NOUN
gujaf-120	1	132	,	,	PUNCT
gujaf-120	1	133	recording	recording	NOUN
gujaf-120	1	134	or	or	CCONJ
gujaf-120	1	135	otherwise	otherwise	ADV
gujaf-120	1	136	,	,	PUNCT
gujaf-120	1	137	without	without	ADP
gujaf-120	1	138	prior	prior	ADJ
gujaf-120	1	139	permission	permission	NOUN
gujaf-120	1	140	of	of	ADP
gujaf-120	1	141	the	the	DET
gujaf-120	1	142	copyright	copyright	NOUN
gujaf-120	1	143	owner	owner	NOUN
gujaf-120	1	144	.	.	PUNCT
gujaf-120	2	1	published	publish	VERB
gujaf-120	2	2	and	and	CCONJ
gujaf-120	2	3	printed	print	VERB
gujaf-120	2	4	by	by	ADP
gujaf-120	2	5	:	:	PUNCT
gujaf-120	2	6	ahmadu	ahmadu	PROPN
gujaf-120	2	7	bello	bello	PROPN
gujaf-120	2	8	university	university	PROPN
gujaf-120	2	9	press	press	NOUN
gujaf-120	2	10	limited	limit	VERB
gujaf-120	2	11	,	,	PUNCT
gujaf-120	2	12	zaria	zaria	PROPN
gujaf-120	2	13	kaduna	kaduna	PROPN
gujaf-120	2	14	state	state	PROPN
gujaf-120	2	15	,	,	PUNCT
gujaf-120	2	16	nigeria	nigeria	PROPN
gujaf-120	2	17	.	.	PUNCT
gujaf-120	3	1	tel	tel	ADP
gujaf-120	3	2	:	:	PUNCT
gujaf-120	3	3	08065949711	08065949711	NUM
gujaf-120	3	4	,	,	PUNCT
gujaf-120	3	5	069	069	NUM
gujaf-120	3	6	-	-	SYM
gujaf-120	3	7	879121	879121	NUM
gujaf-120	3	8	e	e	NOUN
gujaf-120	3	9	-	-	NOUN
gujaf-120	3	10	mail	mail	NOUN
gujaf-120	3	11	:	:	PUNCT
gujaf-120	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-120	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-120	4	1	website	website	NOUN
gujaf-120	4	2	:	:	PUNCT
gujaf-120	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-120	4	4	editorial	editorial	PROPN
gujaf-120	4	5	board	board	NOUN
gujaf-120	4	6	editor	editor	NOUN
gujaf-120	4	7	-	-	PUNCT
gujaf-120	4	8	in	in	ADP
gujaf-120	4	9	-	-	PUNCT
gujaf-120	4	10	chief	chief	NOUN
gujaf-120	4	11	:	:	PUNCT
gujaf-120	4	12	prof	prof	PROPN
gujaf-120	4	13	.	.	PUNCT
gujaf-120	4	14	shehu	shehu	PROPN
gujaf-120	4	15	usman	usman	PROPN
gujaf-120	4	16	hassan	hassan	PROPN
gujaf-120	4	17	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-120	4	18	iii	iii	PROPN
gujaf-120	4	19	department	department	PROPN
gujaf-120	4	20	of	of	ADP
gujaf-120	4	21	accounting	accounting	PROPN
gujaf-120	4	22	,	,	PUNCT
gujaf-120	4	23	federal	federal	ADJ
gujaf-120	4	24	university	university	PROPN
gujaf-120	4	25	of	of	ADP
gujaf-120	4	26	kashere	kashere	PROPN
gujaf-120	4	27	,	,	PUNCT
gujaf-120	4	28	gombe	gombe	ADJ
gujaf-120	4	29	state	state	NOUN
gujaf-120	4	30	.	.	PUNCT
gujaf-120	5	1	associate	associate	NOUN
gujaf-120	5	2	editor	editor	NOUN
gujaf-120	5	3	:	:	PUNCT
gujaf-120	5	4	dr	dr	PROPN
gujaf-120	5	5	.	.	PROPN
gujaf-120	5	6	muhammad	muhammad	PROPN
gujaf-120	5	7	mustapha	mustapha	PROPN
gujaf-120	5	8	bagudo	bagudo	PROPN
gujaf-120	5	9	department	department	PROPN
gujaf-120	5	10	of	of	ADP
gujaf-120	5	11	accounting	accounting	PROPN
gujaf-120	5	12	,	,	PUNCT
gujaf-120	5	13	ahmadu	ahmadu	PROPN
gujaf-120	5	14	bello	bello	PROPN
gujaf-120	5	15	university	university	PROPN
gujaf-120	5	16	zaria	zaria	PROPN
gujaf-120	5	17	,	,	PUNCT
gujaf-120	5	18	kaduna	kaduna	PROPN
gujaf-120	5	19	state	state	PROPN
gujaf-120	5	20	.	.	PUNCT
gujaf-120	6	1	managing	manage	VERB
gujaf-120	6	2	editor	editor	NOUN
gujaf-120	6	3	:	:	PUNCT
gujaf-120	6	4	umar	umar	PROPN
gujaf-120	6	5	farouk	farouk	PROPN
gujaf-120	6	6	abdulkarim	abdulkarim	PROPN
gujaf-120	6	7	department	department	PROPN
gujaf-120	6	8	of	of	ADP
gujaf-120	6	9	accounting	accounting	NOUN
gujaf-120	6	10	and	and	CCONJ
gujaf-120	6	11	finance	finance	NOUN
gujaf-120	6	12	,	,	PUNCT
gujaf-120	6	13	federal	federal	ADJ
gujaf-120	6	14	university	university	NOUN
gujaf-120	6	15	gusau	gusau	PROPN
gujaf-120	6	16	,	,	PUNCT
gujaf-120	6	17	zamfara	zamfara	PROPN
gujaf-120	6	18	state	state	PROPN
gujaf-120	6	19	.	.	PUNCT
gujaf-120	7	1	editorial	editorial	PROPN
gujaf-120	7	2	board	board	NOUN
gujaf-120	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-120	7	4	modu	modu	PROPN
gujaf-120	7	5	kumshe	kumshe	PROPN
gujaf-120	7	6	department	department	PROPN
gujaf-120	7	7	of	of	ADP
gujaf-120	7	8	accounting	accounting	PROPN
gujaf-120	7	9	,	,	PUNCT
gujaf-120	7	10	university	university	NOUN
gujaf-120	7	11	of	of	ADP
gujaf-120	7	12	maiduguri	maiduguri	PROPN
gujaf-120	7	13	,	,	PUNCT
gujaf-120	7	14	borno	borno	PROPN
gujaf-120	7	15	state	state	PROPN
gujaf-120	7	16	.	.	PUNCT
gujaf-120	8	1	prof	prof	PROPN
gujaf-120	8	2	ugochukwu	ugochukwu	PROPN
gujaf-120	8	3	c.	c.	PROPN
gujaf-120	8	4	nzewi	nzewi	VERB
gujaf-120	8	5	department	department	PROPN
gujaf-120	8	6	of	of	ADP
gujaf-120	8	7	accounting	accounting	PROPN
gujaf-120	8	8	,	,	PUNCT
gujaf-120	8	9	paul	paul	PROPN
gujaf-120	8	10	university	university	PROPN
gujaf-120	8	11	awka	awka	NOUN
gujaf-120	8	12	,	,	PUNCT
gujaf-120	8	13	anambra	anambra	PROPN
gujaf-120	8	14	state	state	PROPN
gujaf-120	8	15	.	.	PUNCT
gujaf-120	9	1	prof	prof	PROPN
gujaf-120	9	2	kabir	kabir	PROPN
gujaf-120	9	3	tahir	tahir	PROPN
gujaf-120	9	4	hamid	hamid	PROPN
gujaf-120	9	5	department	department	PROPN
gujaf-120	9	6	of	of	ADP
gujaf-120	9	7	accounting	accounting	PROPN
gujaf-120	9	8	,	,	PUNCT
gujaf-120	9	9	bayero	bayero	PROPN
gujaf-120	9	10	university	university	PROPN
gujaf-120	9	11	,	,	PUNCT
gujaf-120	9	12	kano	kano	PROPN
gujaf-120	9	13	,	,	PUNCT
gujaf-120	9	14	kano	kano	PROPN
gujaf-120	9	15	state	state	PROPN
gujaf-120	9	16	.	.	PUNCT
gujaf-120	10	1	prof	prof	PROPN
gujaf-120	10	2	.	.	PUNCT
gujaf-120	11	1	ekoja	ekoja	PROPN
gujaf-120	11	2	b.	b.	PROPN
gujaf-120	11	3	ekoja	ekoja	PROPN
gujaf-120	11	4	department	department	PROPN
gujaf-120	11	5	of	of	ADP
gujaf-120	11	6	accounting	accounting	PROPN
gujaf-120	11	7	,	,	PUNCT
gujaf-120	11	8	university	university	PROPN
gujaf-120	11	9	of	of	ADP
gujaf-120	11	10	jos	jos	PROPN
gujaf-120	11	11	.	.	PROPN
gujaf-120	11	12	prof	prof	PROPN
gujaf-120	11	13	.	.	PUNCT
gujaf-120	12	1	clifford	clifford	PROPN
gujaf-120	12	2	ofurum	ofurum	PROPN
gujaf-120	12	3	department	department	PROPN
gujaf-120	12	4	of	of	ADP
gujaf-120	12	5	accounting	accounting	PROPN
gujaf-120	12	6	,	,	PUNCT
gujaf-120	12	7	university	university	NOUN
gujaf-120	12	8	of	of	ADP
gujaf-120	12	9	portharcourt	portharcourt	PROPN
gujaf-120	12	10	,	,	PUNCT
gujaf-120	12	11	rivers	river	NOUN
gujaf-120	12	12	state	state	PROPN
gujaf-120	12	13	.	.	PUNCT
gujaf-120	13	1	prof	prof	PROPN
gujaf-120	13	2	.	.	PUNCT
gujaf-120	14	1	ahmad	ahmad	PROPN
gujaf-120	14	2	bello	bello	PROPN
gujaf-120	14	3	dogarawa	dogarawa	PROPN
gujaf-120	14	4	department	department	PROPN
gujaf-120	14	5	of	of	ADP
gujaf-120	14	6	accounting	accounting	NOUN
gujaf-120	14	7	,	,	PUNCT
gujaf-120	14	8	ahmadu	ahmadu	PROPN
gujaf-120	14	9	bello	bello	PROPN
gujaf-120	14	10	university	university	PROPN
gujaf-120	14	11	zaria	zaria	PROPN
gujaf-120	14	12	.	.	PUNCT
gujaf-120	15	1	prof	prof	PROPN
gujaf-120	15	2	.	.	PUNCT
gujaf-120	16	1	yusuf	yusuf	PROPN
gujaf-120	16	2	.	.	PUNCT
gujaf-120	17	1	b.	b.	PROPN
gujaf-120	17	2	rahman	rahman	PROPN
gujaf-120	17	3	department	department	PROPN
gujaf-120	17	4	of	of	ADP
gujaf-120	17	5	accounting	accounting	PROPN
gujaf-120	17	6	,	,	PUNCT
gujaf-120	17	7	lagos	lagos	NOUN
gujaf-120	17	8	state	state	PROPN
gujaf-120	17	9	university	university	PROPN
gujaf-120	17	10	,	,	PUNCT
gujaf-120	17	11	lagos	lagos	NOUN
gujaf-120	17	12	state	state	NOUN
gujaf-120	17	13	.	.	PUNCT
gujaf-120	18	1	prof	prof	PROPN
gujaf-120	18	2	.	.	PUNCT
gujaf-120	19	1	suleiman	suleiman	PROPN
gujaf-120	19	2	a.	a.	PROPN
gujaf-120	19	3	s.	s.	PROPN
gujaf-120	19	4	aruwa	aruwa	PROPN
gujaf-120	19	5	department	department	PROPN
gujaf-120	19	6	of	of	ADP
gujaf-120	19	7	accounting	accounting	PROPN
gujaf-120	19	8	,	,	PUNCT
gujaf-120	19	9	nasarawa	nasarawa	PROPN
gujaf-120	19	10	state	state	PROPN
gujaf-120	19	11	university	university	PROPN
gujaf-120	19	12	,	,	PUNCT
gujaf-120	19	13	keffi	keffi	PROPN
gujaf-120	19	14	,	,	PUNCT
gujaf-120	19	15	nasarawa	nasarawa	PROPN
gujaf-120	19	16	state	state	PROPN
gujaf-120	19	17	.	.	PUNCT
gujaf-120	20	1	prof	prof	PROPN
gujaf-120	20	2	.	.	PUNCT
gujaf-120	21	1	muhammad	muhammad	PROPN
gujaf-120	21	2	junaidu	junaidu	PROPN
gujaf-120	21	3	kurawa	kurawa	PROPN
gujaf-120	21	4	department	department	PROPN
gujaf-120	21	5	of	of	ADP
gujaf-120	21	6	accounting	accounting	PROPN
gujaf-120	21	7	,	,	PUNCT
gujaf-120	21	8	bayero	bayero	PROPN
gujaf-120	21	9	university	university	PROPN
gujaf-120	21	10	kano	kano	PROPN
gujaf-120	21	11	,	,	PUNCT
gujaf-120	21	12	kano	kano	PROPN
gujaf-120	21	13	state	state	PROPN
gujaf-120	21	14	.	.	PUNCT
gujaf-120	22	1	prof	prof	PROPN
gujaf-120	22	2	.	.	PUNCT
gujaf-120	23	1	muhammad	muhammad	PROPN
gujaf-120	23	2	habibu	habibu	ADJ
gujaf-120	23	3	sabari	sabari	PROPN
gujaf-120	23	4	department	department	PROPN
gujaf-120	23	5	of	of	ADP
gujaf-120	23	6	accounting	accounting	NOUN
gujaf-120	23	7	,	,	PUNCT
gujaf-120	23	8	ahmadu	ahmadu	PROPN
gujaf-120	23	9	bello	bello	PROPN
gujaf-120	23	10	university	university	PROPN
gujaf-120	23	11	,	,	PUNCT
gujaf-120	23	12	zaria	zaria	PROPN
gujaf-120	23	13	.	.	PUNCT
gujaf-120	23	14	prof	prof	PROPN
gujaf-120	23	15	.	.	PUNCT
gujaf-120	24	1	okpanachi	okpanachi	PROPN
gujaf-120	24	2	joshua	joshua	PROPN
gujaf-120	24	3	department	department	PROPN
gujaf-120	24	4	of	of	ADP
gujaf-120	24	5	accounting	accounting	NOUN
gujaf-120	24	6	and	and	CCONJ
gujaf-120	24	7	management	management	NOUN
gujaf-120	24	8	,	,	PUNCT
gujaf-120	24	9	nigerian	nigerian	ADJ
gujaf-120	24	10	defence	defence	PROPN
gujaf-120	24	11	academy	academy	PROPN
gujaf-120	24	12	,	,	PUNCT
gujaf-120	24	13	kaduna	kaduna	PROPN
gujaf-120	24	14	.	.	PROPN
gujaf-120	24	15	prof	prof	PROPN
gujaf-120	24	16	.	.	PUNCT
gujaf-120	25	1	hassan	hassan	PROPN
gujaf-120	25	2	ibrahim	ibrahim	PROPN
gujaf-120	25	3	department	department	PROPN
gujaf-120	25	4	of	of	ADP
gujaf-120	25	5	accounting	accounting	PROPN
gujaf-120	25	6	,	,	PUNCT
gujaf-120	25	7	ibb	ibb	NOUN
gujaf-120	25	8	university	university	NOUN
gujaf-120	25	9	,	,	PUNCT
gujaf-120	25	10	lapai	lapai	NOUN
gujaf-120	25	11	,	,	PUNCT
gujaf-120	25	12	niger	niger	NOUN
gujaf-120	25	13	state	state	NOUN
gujaf-120	25	14	.	.	PUNCT
gujaf-120	26	1	iv	iv	NUM
gujaf-120	26	2	prof	prof	PROPN
gujaf-120	26	3	.	.	PUNCT
gujaf-120	27	1	ifeoma	ifeoma	PROPN
gujaf-120	27	2	mary	mary	PROPN
gujaf-120	27	3	okwo	okwo	PROPN
gujaf-120	27	4	department	department	PROPN
gujaf-120	27	5	of	of	ADP
gujaf-120	27	6	accounting	accounting	PROPN
gujaf-120	27	7	,	,	PUNCT
gujaf-120	27	8	enugu	enugu	PROPN
gujaf-120	27	9	state	state	PROPN
gujaf-120	27	10	university	university	PROPN
gujaf-120	27	11	of	of	ADP
gujaf-120	27	12	science	science	NOUN
gujaf-120	27	13	and	and	CCONJ
gujaf-120	27	14	technology	technology	NOUN
gujaf-120	27	15	,	,	PUNCT
gujaf-120	27	16	enugu	enugu	PROPN
gujaf-120	27	17	state	state	PROPN
gujaf-120	27	18	.	.	PUNCT
gujaf-120	28	1	prof	prof	PROPN
gujaf-120	28	2	.	.	PROPN
gujaf-120	29	1	aminu	aminu	PROPN
gujaf-120	29	2	isah	isah	PROPN
gujaf-120	29	3	department	department	PROPN
gujaf-120	29	4	of	of	ADP
gujaf-120	29	5	accounting	accounting	PROPN
gujaf-120	29	6	,	,	PUNCT
gujaf-120	29	7	bayero	bayero	PROPN
gujaf-120	29	8	university	university	PROPN
gujaf-120	29	9	,	,	PUNCT
gujaf-120	29	10	kano	kano	PROPN
gujaf-120	29	11	,	,	PUNCT
gujaf-120	29	12	kano	kano	PROPN
gujaf-120	29	13	state	state	PROPN
gujaf-120	29	14	.	.	PUNCT
gujaf-120	30	1	prof	prof	PROPN
gujaf-120	30	2	.	.	PUNCT
gujaf-120	31	1	ahmadu	ahmadu	PROPN
gujaf-120	31	2	bello	bello	PROPN
gujaf-120	31	3	department	department	PROPN
gujaf-120	31	4	of	of	ADP
gujaf-120	31	5	accounting	accounting	NOUN
gujaf-120	31	6	,	,	PUNCT
gujaf-120	31	7	ahmadu	ahmadu	PROPN
gujaf-120	31	8	bello	bello	PROPN
gujaf-120	31	9	university	university	PROPN
gujaf-120	31	10	,	,	PUNCT
gujaf-120	31	11	zaria	zaria	PROPN
gujaf-120	31	12	.	.	PUNCT
gujaf-120	32	1	prof	prof	PROPN
gujaf-120	32	2	.	.	PUNCT
gujaf-120	33	1	musa	musa	PROPN
gujaf-120	33	2	yelwa	yelwa	PROPN
gujaf-120	33	3	abubakar	abubakar	PROPN
gujaf-120	33	4	department	department	PROPN
gujaf-120	33	5	of	of	ADP
gujaf-120	33	6	accounting	accounting	PROPN
gujaf-120	33	7	,	,	PUNCT
gujaf-120	33	8	usmanu	usmanu	PROPN
gujaf-120	33	9	danfodiyo	danfodiyo	PROPN
gujaf-120	33	10	university	university	PROPN
gujaf-120	33	11	,	,	PUNCT
gujaf-120	33	12	sokoto	sokoto	PROPN
gujaf-120	33	13	state	state	PROPN
gujaf-120	33	14	.	.	PUNCT
gujaf-120	34	1	dr	dr	PROPN
gujaf-120	34	2	.	.	PROPN
gujaf-120	34	3	salisu	salisu	PROPN
gujaf-120	34	4	abubakar	abubakar	PROPN
gujaf-120	34	5	department	department	PROPN
gujaf-120	34	6	of	of	ADP
gujaf-120	34	7	accounting	accounting	NOUN
gujaf-120	34	8	,	,	PUNCT
gujaf-120	34	9	ahmadu	ahmadu	PROPN
gujaf-120	34	10	bello	bello	PROPN
gujaf-120	34	11	university	university	PROPN
gujaf-120	34	12	zaria	zaria	PROPN
gujaf-120	34	13	,	,	PUNCT
gujaf-120	34	14	kaduna	kaduna	PROPN
gujaf-120	34	15	state	state	PROPN
gujaf-120	34	16	.	.	PUNCT
gujaf-120	35	1	dr	dr	PROPN
gujaf-120	35	2	.	.	PROPN
gujaf-120	35	3	isaq	isaq	PROPN
gujaf-120	35	4	alhaji	alhaji	PROPN
gujaf-120	35	5	samaila	samaila	PROPN
gujaf-120	35	6	department	department	PROPN
gujaf-120	35	7	of	of	ADP
gujaf-120	35	8	accounting	accounting	PROPN
gujaf-120	35	9	,	,	PUNCT
gujaf-120	35	10	bayero	bayero	PROPN
gujaf-120	35	11	university	university	NOUN
gujaf-120	35	12	,	,	PUNCT
gujaf-120	35	13	kano	kano	PROPN
gujaf-120	35	14	state	state	PROPN
gujaf-120	35	15	.	.	PUNCT
gujaf-120	36	1	dr	dr	PROPN
gujaf-120	36	2	.	.	PROPN
gujaf-120	36	3	fatima	fatima	PROPN
gujaf-120	36	4	alfa	alfa	PROPN
gujaf-120	36	5	department	department	PROPN
gujaf-120	36	6	of	of	ADP
gujaf-120	36	7	accounting	accounting	PROPN
gujaf-120	36	8	,	,	PUNCT
gujaf-120	36	9	university	university	NOUN
gujaf-120	36	10	of	of	ADP
gujaf-120	36	11	maiduguri	maiduguri	PROPN
gujaf-120	36	12	,	,	PUNCT
gujaf-120	36	13	borno	borno	PROPN
gujaf-120	36	14	state	state	PROPN
gujaf-120	36	15	.	.	PUNCT
gujaf-120	37	1	dr	dr	PROPN
gujaf-120	37	2	.	.	PROPN
gujaf-120	37	3	sunusi	sunusi	PROPN
gujaf-120	37	4	sa'ad	sa'ad	PROPN
gujaf-120	37	5	ahmad	ahmad	PROPN
gujaf-120	37	6	department	department	PROPN
gujaf-120	37	7	of	of	ADP
gujaf-120	37	8	accounting	accounting	PROPN
gujaf-120	37	9	,	,	PUNCT
gujaf-120	37	10	federal	federal	ADJ
gujaf-120	37	11	university	university	NOUN
gujaf-120	37	12	dutse	dutse	NOUN
gujaf-120	37	13	,	,	PUNCT
gujaf-120	37	14	jigawa	jigawa	PROPN
gujaf-120	37	15	state	state	PROPN
gujaf-120	37	16	.	.	PUNCT
gujaf-120	38	1	dr	dr	PROPN
gujaf-120	38	2	.	.	PROPN
gujaf-120	38	3	nasiru	nasiru	PROPN
gujaf-120	38	4	a.	a.	PROPN
gujaf-120	38	5	ka’oje	ka’oje	PROPN
gujaf-120	38	6	department	department	PROPN
gujaf-120	38	7	of	of	ADP
gujaf-120	38	8	accounting	accounting	PROPN
gujaf-120	38	9	,	,	PUNCT
gujaf-120	38	10	usmanu	usmanu	PROPN
gujaf-120	38	11	danfodiyo	danfodiyo	PROPN
gujaf-120	38	12	university	university	PROPN
gujaf-120	38	13	sokoto	sokoto	PROPN
gujaf-120	38	14	state	state	PROPN
gujaf-120	38	15	.	.	PUNCT
gujaf-120	39	1	dr	dr	PROPN
gujaf-120	39	2	.	.	PROPN
gujaf-120	39	3	aminu	aminu	PROPN
gujaf-120	39	4	abdullahi	abdullahi	PROPN
gujaf-120	39	5	department	department	PROPN
gujaf-120	39	6	of	of	ADP
gujaf-120	39	7	accounting	accounting	PROPN
gujaf-120	39	8	,	,	PUNCT
gujaf-120	39	9	usmanu	usmanu	PROPN
gujaf-120	39	10	danfodiyo	danfodiyo	PROPN
gujaf-120	39	11	university	university	PROPN
gujaf-120	39	12	sokoto	sokoto	PROPN
gujaf-120	39	13	,	,	PUNCT
gujaf-120	39	14	state	state	PROPN
gujaf-120	39	15	.	.	PUNCT
gujaf-120	40	1	dr	dr	PROPN
gujaf-120	40	2	.	.	PROPN
gujaf-120	40	3	onipe	onipe	PROPN
gujaf-120	40	4	adebenege	adebenege	PROPN
gujaf-120	40	5	yahaya	yahaya	PROPN
gujaf-120	40	6	department	department	PROPN
gujaf-120	40	7	of	of	ADP
gujaf-120	40	8	accounting	accounting	PROPN
gujaf-120	40	9	,	,	PUNCT
gujaf-120	40	10	nigerian	nigerian	ADJ
gujaf-120	40	11	defence	defence	PROPN
gujaf-120	40	12	academy	academy	PROPN
gujaf-120	40	13	,	,	PUNCT
gujaf-120	40	14	kaduna	kaduna	PROPN
gujaf-120	40	15	state	state	PROPN
gujaf-120	40	16	.	.	PUNCT
gujaf-120	41	1	dr	dr	PROPN
gujaf-120	41	2	.	.	PROPN
gujaf-120	41	3	saidu	saidu	PROPN
gujaf-120	41	4	adamu	adamu	PROPN
gujaf-120	41	5	department	department	PROPN
gujaf-120	41	6	of	of	ADP
gujaf-120	41	7	accounting	accounting	PROPN
gujaf-120	41	8	,	,	PUNCT
gujaf-120	41	9	federal	federal	ADJ
gujaf-120	41	10	university	university	PROPN
gujaf-120	41	11	of	of	ADP
gujaf-120	41	12	kashere	kashere	PROPN
gujaf-120	41	13	,	,	PUNCT
gujaf-120	41	14	gombe	gombe	ADJ
gujaf-120	41	15	state	state	NOUN
gujaf-120	41	16	.	.	PUNCT
gujaf-120	42	1	dr	dr	PROPN
gujaf-120	42	2	.	.	PROPN
gujaf-120	42	3	nasiru	nasiru	PROPN
gujaf-120	42	4	yunusa	yunusa	PROPN
gujaf-120	42	5	department	department	PROPN
gujaf-120	42	6	of	of	ADP
gujaf-120	42	7	accounting	accounting	NOUN
gujaf-120	42	8	,	,	PUNCT
gujaf-120	42	9	ahmadu	ahmadu	PROPN
gujaf-120	42	10	bello	bello	PROPN
gujaf-120	42	11	university	university	PROPN
gujaf-120	42	12	zaria	zaria	PROPN
gujaf-120	42	13	.	.	PUNCT
gujaf-120	43	1	dr	dr	PROPN
gujaf-120	43	2	.	.	PROPN
gujaf-120	43	3	aisha	aisha	PROPN
gujaf-120	43	4	nuhu	nuhu	PROPN
gujaf-120	43	5	muhammad	muhammad	PROPN
gujaf-120	43	6	department	department	PROPN
gujaf-120	43	7	of	of	ADP
gujaf-120	43	8	accounting	accounting	PROPN
gujaf-120	43	9	,	,	PUNCT
gujaf-120	43	10	ahmadu	ahmadu	PROPN
gujaf-120	43	11	bello	bello	PROPN
gujaf-120	43	12	university	university	PROPN
gujaf-120	43	13	zaria	zaria	PROPN
gujaf-120	43	14	.	.	PUNCT
gujaf-120	44	1	dr	dr	PROPN
gujaf-120	44	2	.	.	PROPN
gujaf-120	44	3	lawal	lawal	PROPN
gujaf-120	44	4	muhammad	muhammad	PROPN
gujaf-120	44	5	department	department	PROPN
gujaf-120	44	6	of	of	ADP
gujaf-120	44	7	accounting	accounting	PROPN
gujaf-120	44	8	,	,	PUNCT
gujaf-120	44	9	ahmadu	ahmadu	PROPN
gujaf-120	44	10	bello	bello	PROPN
gujaf-120	44	11	university	university	PROPN
gujaf-120	44	12	zaria	zaria	PROPN
gujaf-120	44	13	.	.	PUNCT
gujaf-120	45	1	dr	dr	PROPN
gujaf-120	45	2	.	.	PROPN
gujaf-120	45	3	farouk	farouk	PROPN
gujaf-120	45	4	adeza	adeza	PROPN
gujaf-120	45	5	school	school	NOUN
gujaf-120	45	6	of	of	ADP
gujaf-120	45	7	business	business	NOUN
gujaf-120	45	8	and	and	CCONJ
gujaf-120	45	9	entrepreneurship	entrepreneurship	NOUN
gujaf-120	45	10	,	,	PUNCT
gujaf-120	45	11	american	american	PROPN
gujaf-120	45	12	university	university	PROPN
gujaf-120	45	13	of	of	ADP
gujaf-120	45	14	nigeria	nigeria	PROPN
gujaf-120	45	15	,	,	PUNCT
gujaf-120	45	16	yola	yola	PROPN
gujaf-120	45	17	.	.	PUNCT
gujaf-120	46	1	dr	dr	PROPN
gujaf-120	46	2	.	.	PROPN
gujaf-120	46	3	bashir	bashir	PROPN
gujaf-120	46	4	umar	umar	PROPN
gujaf-120	46	5	farouk	farouk	PROPN
gujaf-120	46	6	department	department	PROPN
gujaf-120	46	7	of	of	ADP
gujaf-120	46	8	economics	economic	NOUN
gujaf-120	46	9	,	,	PUNCT
gujaf-120	46	10	federal	federal	ADJ
gujaf-120	46	11	university	university	NOUN
gujaf-120	46	12	gusau	gusau	PROPN
gujaf-120	46	13	,	,	PUNCT
gujaf-120	46	14	zamfara	zamfara	PROPN
gujaf-120	46	15	state	state	PROPN
gujaf-120	46	16	.	.	PUNCT
gujaf-120	47	1	v	v	X
gujaf-120	47	2	dr	dr	PROPN
gujaf-120	47	3	emmanuel	emmanuel	PROPN
gujaf-120	47	4	omokhuale	omokhuale	PROPN
gujaf-120	47	5	department	department	PROPN
gujaf-120	47	6	of	of	ADP
gujaf-120	47	7	mathematics	mathematics	PROPN
gujaf-120	47	8	,	,	PUNCT
gujaf-120	47	9	federal	federal	ADJ
gujaf-120	47	10	university	university	NOUN
gujaf-120	47	11	gusau	gusau	NOUN
gujaf-120	47	12	,	,	PUNCT
gujaf-120	47	13	zamfara	zamfara	PROPN
gujaf-120	47	14	.	.	PUNCT
gujaf-120	48	1	state	state	PROPN
gujaf-120	48	2	advisory	advisory	PROPN
gujaf-120	48	3	board	board	NOUN
gujaf-120	48	4	members	members	PROPN
gujaf-120	48	5	prof	prof	PROPN
gujaf-120	48	6	.	.	PUNCT
gujaf-120	49	1	kabiru	kabiru	PROPN
gujaf-120	49	2	isah	isah	PROPN
gujaf-120	49	3	dandago	dandago	PROPN
gujaf-120	49	4	,	,	PUNCT
gujaf-120	49	5	bayero	bayero	PROPN
gujaf-120	49	6	university	university	PROPN
gujaf-120	49	7	kano	kano	PROPN
gujaf-120	49	8	,	,	PUNCT
gujaf-120	49	9	kano	kano	PROPN
gujaf-120	49	10	state	state	PROPN
gujaf-120	49	11	.	.	PUNCT
gujaf-120	50	1	prof	prof	PROPN
gujaf-120	50	2	a	a	DET
gujaf-120	50	3	m	m	NOUN
gujaf-120	50	4	bashir	bashir	NOUN
gujaf-120	50	5	,	,	PUNCT
gujaf-120	50	6	usmanu	usmanu	PROPN
gujaf-120	50	7	danfodiyo	danfodiyo	PROPN
gujaf-120	50	8	university	university	PROPN
gujaf-120	50	9	sokoto	sokoto	PROPN
gujaf-120	50	10	,	,	PUNCT
gujaf-120	50	11	sokoto	sokoto	PROPN
gujaf-120	50	12	state	state	PROPN
gujaf-120	50	13	.	.	PUNCT
gujaf-120	51	1	prof	prof	PROPN
gujaf-120	51	2	.	.	PUNCT
gujaf-120	52	1	muhammad	muhammad	PROPN
gujaf-120	52	2	tanko	tanko	PROPN
gujaf-120	52	3	,	,	PUNCT
gujaf-120	52	4	kaduna	kaduna	PROPN
gujaf-120	52	5	state	state	PROPN
gujaf-120	52	6	university	university	PROPN
gujaf-120	52	7	,	,	PUNCT
gujaf-120	52	8	kaduna	kaduna	PROPN
gujaf-120	52	9	.	.	PROPN
gujaf-120	52	10	prof	prof	PROPN
gujaf-120	52	11	.	.	PUNCT
gujaf-120	52	12	bayero	bayero	PROPN
gujaf-120	53	1	a	a	DET
gujaf-120	53	2	m	m	NOUN
gujaf-120	53	3	sabir	sabir	NOUN
gujaf-120	53	4	,	,	PUNCT
gujaf-120	53	5	usmanu	usmanu	PROPN
gujaf-120	53	6	danfodiyo	danfodiyo	PROPN
gujaf-120	53	7	university	university	PROPN
gujaf-120	53	8	sokoto	sokoto	PROPN
gujaf-120	53	9	,	,	PUNCT
gujaf-120	53	10	sokoto	sokoto	PROPN
gujaf-120	53	11	state	state	PROPN
gujaf-120	53	12	.	.	PUNCT
gujaf-120	54	1	prof	prof	PROPN
gujaf-120	54	2	.	.	PUNCT
gujaf-120	55	1	aliyu	aliyu	PROPN
gujaf-120	55	2	sulaiman	sulaiman	PROPN
gujaf-120	55	3	kantudu	kantudu	PROPN
gujaf-120	55	4	,	,	PUNCT
gujaf-120	55	5	bayero	bayero	PROPN
gujaf-120	55	6	university	university	PROPN
gujaf-120	55	7	kano	kano	PROPN
gujaf-120	55	8	,	,	PUNCT
gujaf-120	55	9	kano	kano	PROPN
gujaf-120	55	10	state	state	PROPN
gujaf-120	55	11	.	.	PUNCT
gujaf-120	56	1	editorial	editorial	PROPN
gujaf-120	56	2	secretary	secretary	PROPN
gujaf-120	56	3	usman	usman	PROPN
gujaf-120	56	4	muhammad	muhammad	PROPN
gujaf-120	56	5	adam	adam	PROPN
gujaf-120	56	6	department	department	PROPN
gujaf-120	56	7	of	of	ADP
gujaf-120	56	8	accounting	accounting	NOUN
gujaf-120	56	9	and	and	CCONJ
gujaf-120	56	10	finance	finance	NOUN
gujaf-120	56	11	,	,	PUNCT
gujaf-120	56	12	federal	federal	ADJ
gujaf-120	56	13	university	university	NOUN
gujaf-120	56	14	gusau	gusau	PROPN
gujaf-120	56	15	,	,	PUNCT
gujaf-120	56	16	zamfara	zamfara	PROPN
gujaf-120	56	17	state	state	PROPN
gujaf-120	56	18	.	.	PUNCT
gujaf-120	57	1	vi	vi	NOUN
gujaf-120	57	2	call	call	NOUN
gujaf-120	57	3	for	for	ADP
gujaf-120	57	4	papers	paper	NOUN
gujaf-120	57	5	the	the	DET
gujaf-120	57	6	editorial	editorial	ADJ
gujaf-120	57	7	board	board	NOUN
gujaf-120	57	8	of	of	ADP
gujaf-120	57	9	gusau	gusau	PROPN
gujaf-120	57	10	journal	journal	PROPN
gujaf-120	57	11	of	of	ADP
gujaf-120	57	12	accounting	accounting	NOUN
gujaf-120	57	13	and	and	CCONJ
gujaf-120	57	14	finance	finance	NOUN
gujaf-120	57	15	(	(	PUNCT
gujaf-120	57	16	gujaf	gujaf	NOUN
gujaf-120	57	17	)	)	PUNCT
gujaf-120	57	18	is	be	AUX
gujaf-120	57	19	hereby	hereby	ADV
gujaf-120	57	20	inviting	invite	VERB
gujaf-120	57	21	authors	author	NOUN
gujaf-120	57	22	to	to	PART
gujaf-120	57	23	submit	submit	VERB
gujaf-120	57	24	their	their	PRON
gujaf-120	57	25	unpublished	unpublished	ADJ
gujaf-120	57	26	manuscript	manuscript	NOUN
gujaf-120	57	27	for	for	ADP
gujaf-120	57	28	publication	publication	NOUN
gujaf-120	57	29	.	.	PUNCT
gujaf-120	58	1	the	the	DET
gujaf-120	58	2	journal	journal	NOUN
gujaf-120	58	3	is	be	AUX
gujaf-120	58	4	published	publish	VERB
gujaf-120	58	5	in	in	ADP
gujaf-120	58	6	two	two	NUM
gujaf-120	58	7	issues	issue	NOUN
gujaf-120	58	8	of	of	ADP
gujaf-120	58	9	april	april	PROPN
gujaf-120	58	10	and	and	CCONJ
gujaf-120	58	11	october	october	PROPN
gujaf-120	58	12	annually	annually	ADV
gujaf-120	58	13	.	.	PUNCT
gujaf-120	59	1	gujaf	gujaf	NOUN
gujaf-120	59	2	is	be	AUX
gujaf-120	59	3	a	a	DET
gujaf-120	59	4	double	double	ADJ
gujaf-120	59	5	-	-	PUNCT
gujaf-120	59	6	blind	blind	ADJ
gujaf-120	59	7	peer	peer	NOUN
gujaf-120	59	8	reviewed	review	VERB
gujaf-120	59	9	journal	journal	NOUN
gujaf-120	59	10	published	publish	VERB
gujaf-120	59	11	by	by	ADP
gujaf-120	59	12	the	the	DET
gujaf-120	59	13	department	department	NOUN
gujaf-120	59	14	of	of	ADP
gujaf-120	59	15	accounting	accounting	NOUN
gujaf-120	59	16	and	and	CCONJ
gujaf-120	59	17	finance	finance	NOUN
gujaf-120	59	18	,	,	PUNCT
gujaf-120	59	19	faculty	faculty	NOUN
gujaf-120	59	20	of	of	ADP
gujaf-120	59	21	management	management	NOUN
gujaf-120	59	22	and	and	CCONJ
gujaf-120	59	23	social	social	ADJ
gujaf-120	59	24	sciences	science	NOUN
gujaf-120	59	25	,	,	PUNCT
gujaf-120	59	26	federal	federal	ADJ
gujaf-120	59	27	university	university	NOUN
gujaf-120	59	28	gusau	gusau	NOUN
gujaf-120	59	29	,	,	PUNCT
gujaf-120	59	30	zamfara	zamfara	PROPN
gujaf-120	59	31	state	state	PROPN
gujaf-120	59	32	nigeria	nigeria	PROPN
gujaf-120	59	33	the	the	DET
gujaf-120	59	34	journal	journal	PROPN
gujaf-120	59	35	accepts	accept	VERB
gujaf-120	59	36	papers	paper	NOUN
gujaf-120	59	37	in	in	ADP
gujaf-120	59	38	all	all	DET
gujaf-120	59	39	areas	area	NOUN
gujaf-120	59	40	of	of	ADP
gujaf-120	59	41	accounting	accounting	NOUN
gujaf-120	59	42	and	and	CCONJ
gujaf-120	59	43	finance	finance	NOUN
gujaf-120	59	44	for	for	ADP
gujaf-120	59	45	publication	publication	NOUN
gujaf-120	59	46	which	which	PRON
gujaf-120	59	47	include	include	VERB
gujaf-120	59	48	:	:	PUNCT
gujaf-120	59	49	accounting	accounting	NOUN
gujaf-120	59	50	standards	standard	NOUN
gujaf-120	59	51	,	,	PUNCT
gujaf-120	59	52	accounting	account	VERB
gujaf-120	59	53	information	information	NOUN
gujaf-120	59	54	system	system	NOUN
gujaf-120	59	55	,	,	PUNCT
gujaf-120	59	56	financial	financial	ADJ
gujaf-120	59	57	reporting	reporting	NOUN
gujaf-120	59	58	,	,	PUNCT
gujaf-120	59	59	earnings	earning	NOUN
gujaf-120	59	60	management	management	NOUN
gujaf-120	59	61	,	,	PUNCT
gujaf-120	59	62	,	,	PUNCT
gujaf-120	59	63	auditing	auditing	NOUN
gujaf-120	59	64	and	and	CCONJ
gujaf-120	59	65	investigation	investigation	NOUN
gujaf-120	59	66	,	,	PUNCT
gujaf-120	59	67	auditing	auditing	NOUN
gujaf-120	59	68	and	and	CCONJ
gujaf-120	59	69	standards	standard	NOUN
gujaf-120	59	70	,	,	PUNCT
gujaf-120	59	71	public	public	ADJ
gujaf-120	59	72	sector	sector	NOUN
gujaf-120	59	73	accounting	accounting	NOUN
gujaf-120	59	74	and	and	CCONJ
gujaf-120	59	75	auditing	auditing	NOUN
gujaf-120	59	76	,	,	PUNCT
gujaf-120	59	77	taxation	taxation	NOUN
gujaf-120	59	78	and	and	CCONJ
gujaf-120	59	79	revenue	revenue	NOUN
gujaf-120	59	80	administration	administration	NOUN
gujaf-120	59	81	,	,	PUNCT
gujaf-120	59	82	corporate	corporate	ADJ
gujaf-120	59	83	governance	governance	NOUN
gujaf-120	59	84	issues	issue	NOUN
gujaf-120	59	85	,	,	PUNCT
gujaf-120	59	86	corporate	corporate	ADJ
gujaf-120	59	87	social	social	ADJ
gujaf-120	59	88	responsibility	responsibility	NOUN
gujaf-120	59	89	,	,	PUNCT
gujaf-120	59	90	sustainability	sustainability	NOUN
gujaf-120	59	91	and	and	CCONJ
gujaf-120	59	92	environmental	environmental	ADJ
gujaf-120	59	93	reporting	reporting	NOUN
gujaf-120	59	94	issue	issue	NOUN
gujaf-120	59	95	,	,	PUNCT
gujaf-120	59	96	information	information	NOUN
gujaf-120	59	97	and	and	CCONJ
gujaf-120	59	98	communication	communication	NOUN
gujaf-120	59	99	technology	technology	NOUN
gujaf-120	59	100	issues	issue	NOUN
gujaf-120	59	101	,	,	PUNCT
gujaf-120	59	102	bankruptcy	bankruptcy	NOUN
gujaf-120	59	103	prediction	prediction	NOUN
gujaf-120	59	104	,	,	PUNCT
gujaf-120	59	105	corporate	corporate	ADJ
gujaf-120	59	106	finance	finance	NOUN
gujaf-120	59	107	,	,	PUNCT
gujaf-120	59	108	personal	personal	ADJ
gujaf-120	59	109	finance	finance	NOUN
gujaf-120	59	110	,	,	PUNCT
gujaf-120	59	111	merger	merger	NOUN
gujaf-120	59	112	and	and	CCONJ
gujaf-120	59	113	acquisitions	acquisition	NOUN
gujaf-120	59	114	,	,	PUNCT
gujaf-120	59	115	capital	capital	NOUN
gujaf-120	59	116	structure	structure	NOUN
gujaf-120	59	117	,	,	PUNCT
gujaf-120	59	118	working	work	VERB
gujaf-120	59	119	capital	capital	NOUN
gujaf-120	59	120	management	management	NOUN
gujaf-120	59	121	,	,	PUNCT
gujaf-120	59	122	enterprises	enterprise	NOUN
gujaf-120	59	123	risk	risk	NOUN
gujaf-120	59	124	management	management	NOUN
gujaf-120	59	125	,	,	PUNCT
gujaf-120	59	126	entrepreneurship	entrepreneurship	NOUN
gujaf-120	59	127	,	,	PUNCT
gujaf-120	59	128	international	international	ADJ
gujaf-120	59	129	business	business	NOUN
gujaf-120	59	130	accounting	accounting	NOUN
gujaf-120	59	131	and	and	CCONJ
gujaf-120	59	132	finance	finance	NOUN
gujaf-120	59	133	,	,	PUNCT
gujaf-120	59	134	banking	banking	NOUN
gujaf-120	59	135	crises	crisis	NOUN
gujaf-120	59	136	,	,	PUNCT
gujaf-120	59	137	bank‟s	bank‟s	ADJ
gujaf-120	59	138	profitability	profitability	NOUN
gujaf-120	59	139	,	,	PUNCT
gujaf-120	59	140	risk	risk	NOUN
gujaf-120	59	141	and	and	CCONJ
gujaf-120	59	142	insurance	insurance	NOUN
gujaf-120	59	143	issue	issue	NOUN
gujaf-120	59	144	,	,	PUNCT
gujaf-120	59	145	islamic	islamic	ADJ
gujaf-120	59	146	finance	finance	NOUN
gujaf-120	59	147	,	,	PUNCT
gujaf-120	59	148	conventional	conventional	ADJ
gujaf-120	59	149	and	and	CCONJ
gujaf-120	59	150	islamic	islamic	ADJ
gujaf-120	59	151	banks	bank	NOUN
gujaf-120	59	152	and	and	CCONJ
gujaf-120	59	153	so	so	ADV
gujaf-120	59	154	forth	forth	ADV
gujaf-120	59	155	.	.	PUNCT
gujaf-120	60	1	guidelines	guideline	NOUN
gujaf-120	60	2	for	for	ADP
gujaf-120	60	3	submission	submission	NOUN
gujaf-120	60	4	and	and	CCONJ
gujaf-120	60	5	manuscript	manuscript	NOUN
gujaf-120	60	6	format	format	VERB
gujaf-120	60	7	the	the	DET
gujaf-120	60	8	submission	submission	NOUN
gujaf-120	60	9	language	language	NOUN
gujaf-120	60	10	is	be	AUX
gujaf-120	60	11	english	english	PROPN
gujaf-120	60	12	and	and	CCONJ
gujaf-120	60	13	must	must	AUX
gujaf-120	60	14	be	be	AUX
gujaf-120	60	15	a	a	DET
gujaf-120	60	16	well	well	ADV
gujaf-120	60	17	-	-	PUNCT
gujaf-120	60	18	researched	research	VERB
gujaf-120	60	19	original	original	ADJ
gujaf-120	60	20	manuscript	manuscript	NOUN
gujaf-120	60	21	that	that	PRON
gujaf-120	60	22	has	have	AUX
gujaf-120	60	23	not	not	PART
gujaf-120	60	24	previously	previously	ADV
gujaf-120	60	25	been	be	AUX
gujaf-120	60	26	submitted	submit	VERB
gujaf-120	60	27	elsewhere	elsewhere	ADV
gujaf-120	60	28	for	for	ADP
gujaf-120	60	29	publication	publication	NOUN
gujaf-120	60	30	.	.	PUNCT
gujaf-120	61	1	the	the	DET
gujaf-120	61	2	paper	paper	NOUN
gujaf-120	61	3	should	should	AUX
gujaf-120	61	4	not	not	PART
gujaf-120	61	5	exceed	exceed	VERB
gujaf-120	61	6	more	more	ADJ
gujaf-120	61	7	than	than	ADP
gujaf-120	61	8	15	15	NUM
gujaf-120	61	9	pages	page	NOUN
gujaf-120	61	10	on	on	ADP
gujaf-120	61	11	a4	a4	NOUN
gujaf-120	61	12	type	type	NOUN
gujaf-120	61	13	paper	paper	NOUN
gujaf-120	61	14	in	in	ADP
gujaf-120	61	15	ms	ms	ADJ
gujaf-120	61	16	-	-	PUNCT
gujaf-120	61	17	word	word	NOUN
gujaf-120	61	18	format	format	NOUN
gujaf-120	61	19	,	,	PUNCT
gujaf-120	61	20	1.5	1.5	NUM
gujaf-120	61	21	-	-	PUNCT
gujaf-120	61	22	line	line	NOUN
gujaf-120	61	23	spacing	spacing	NOUN
gujaf-120	61	24	,	,	PUNCT
gujaf-120	61	25	12	12	NUM
gujaf-120	61	26	font	font	NOUN
gujaf-120	61	27	size	size	NOUN
gujaf-120	61	28	in	in	ADP
gujaf-120	61	29	times	time	NOUN
gujaf-120	61	30	new	new	ADJ
gujaf-120	61	31	roman	roman	NOUN
gujaf-120	61	32	.	.	PUNCT
gujaf-120	62	1	manuscript	manuscript	NOUN
gujaf-120	62	2	should	should	AUX
gujaf-120	62	3	be	be	AUX
gujaf-120	62	4	tested	test	VERB
gujaf-120	62	5	for	for	ADP
gujaf-120	62	6	plagiarism	plagiarism	NOUN
gujaf-120	62	7	before	before	ADP
gujaf-120	62	8	submission	submission	NOUN
gujaf-120	62	9	,	,	PUNCT
gujaf-120	62	10	as	as	SCONJ
gujaf-120	62	11	the	the	DET
gujaf-120	62	12	maximum	maximum	ADJ
gujaf-120	62	13	similarity	similarity	NOUN
gujaf-120	62	14	index	index	NOUN
gujaf-120	62	15	acceptable	acceptable	ADJ
gujaf-120	62	16	by	by	ADP
gujaf-120	62	17	gujaf	gujaf	NOUN
gujaf-120	62	18	is	be	AUX
gujaf-120	62	19	25	25	NUM
gujaf-120	62	20	percent	percent	NOUN
gujaf-120	62	21	.	.	PUNCT
gujaf-120	63	1	furthermore	furthermore	ADV
gujaf-120	63	2	,	,	PUNCT
gujaf-120	63	3	the	the	DET
gujaf-120	63	4	length	length	NOUN
gujaf-120	63	5	of	of	ADP
gujaf-120	63	6	a	a	DET
gujaf-120	63	7	complete	complete	ADJ
gujaf-120	63	8	article	article	NOUN
gujaf-120	63	9	should	should	AUX
gujaf-120	63	10	not	not	PART
gujaf-120	63	11	exceed	exceed	VERB
gujaf-120	63	12	5000	5000	NUM
gujaf-120	63	13	words	word	NOUN
gujaf-120	63	14	including	include	VERB
gujaf-120	63	15	an	an	DET
gujaf-120	63	16	abstract	abstract	NOUN
gujaf-120	63	17	of	of	ADP
gujaf-120	63	18	not	not	PART
gujaf-120	63	19	more	more	ADJ
gujaf-120	63	20	than	than	ADP
gujaf-120	63	21	250	250	NUM
gujaf-120	63	22	words	word	NOUN
gujaf-120	63	23	with	with	ADP
gujaf-120	63	24	a	a	DET
gujaf-120	63	25	minimum	minimum	NOUN
gujaf-120	63	26	of	of	ADP
gujaf-120	63	27	four	four	NUM
gujaf-120	63	28	key	key	ADJ
gujaf-120	63	29	words	word	NOUN
gujaf-120	63	30	immediately	immediately	ADV
gujaf-120	63	31	after	after	ADP
gujaf-120	63	32	the	the	DET
gujaf-120	63	33	abstract	abstract	NOUN
gujaf-120	63	34	.	.	PUNCT
gujaf-120	64	1	all	all	DET
gujaf-120	64	2	references	reference	NOUN
gujaf-120	64	3	including	include	VERB
gujaf-120	64	4	in	in	ADP
gujaf-120	64	5	text	text	NOUN
gujaf-120	64	6	citation	citation	NOUN
gujaf-120	64	7	and	and	CCONJ
gujaf-120	64	8	reference	reference	NOUN
gujaf-120	64	9	list	list	NOUN
gujaf-120	64	10	,	,	PUNCT
gujaf-120	64	11	tables	table	NOUN
gujaf-120	64	12	and	and	CCONJ
gujaf-120	64	13	figures	figure	NOUN
gujaf-120	64	14	should	should	AUX
gujaf-120	64	15	be	be	AUX
gujaf-120	64	16	in	in	ADP
gujaf-120	64	17	line	line	NOUN
gujaf-120	64	18	with	with	ADP
gujaf-120	64	19	apa	apa	PROPN
gujaf-120	64	20	7	7	NUM
gujaf-120	64	21	th	th	X
gujaf-120	64	22	edition	edition	NOUN
gujaf-120	64	23	publication	publication	NOUN
gujaf-120	64	24	manual	manual	NOUN
gujaf-120	64	25	.	.	PUNCT
gujaf-120	65	1	finally	finally	ADV
gujaf-120	65	2	,	,	PUNCT
gujaf-120	65	3	manuscript	manuscript	NOUN
gujaf-120	65	4	should	should	AUX
gujaf-120	65	5	be	be	AUX
gujaf-120	65	6	send	send	VERB
gujaf-120	65	7	to	to	ADP
gujaf-120	65	8	our	our	PRON
gujaf-120	65	9	email	email	NOUN
gujaf-120	65	10	address	address	NOUN
gujaf-120	65	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-120	65	12	and	and	CCONJ
gujaf-120	65	13	a	a	DET
gujaf-120	65	14	copy	copy	NOUN
gujaf-120	65	15	to	to	ADP
gujaf-120	65	16	our	our	PRON
gujaf-120	65	17	website	website	NOUN
gujaf-120	65	18	on	on	ADP
gujaf-120	65	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-120	65	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-120	65	21	vii	vii	PROPN
gujaf-120	65	22	publication	publication	NOUN
gujaf-120	65	23	procedure	procedure	NOUN
gujaf-120	65	24	after	after	ADP
gujaf-120	65	25	receiving	receive	VERB
gujaf-120	65	26	a	a	DET
gujaf-120	65	27	manuscript	manuscript	NOUN
gujaf-120	65	28	that	that	PRON
gujaf-120	65	29	is	be	AUX
gujaf-120	65	30	within	within	ADP
gujaf-120	65	31	the	the	DET
gujaf-120	65	32	similarity	similarity	NOUN
gujaf-120	65	33	index	index	NOUN
gujaf-120	65	34	threshold	threshold	NOUN
gujaf-120	65	35	,	,	PUNCT
gujaf-120	65	36	a	a	DET
gujaf-120	65	37	confirmation	confirmation	NOUN
gujaf-120	65	38	email	email	NOUN
gujaf-120	65	39	will	will	AUX
gujaf-120	65	40	be	be	AUX
gujaf-120	65	41	send	send	VERB
gujaf-120	65	42	together	together	ADV
gujaf-120	65	43	with	with	ADP
gujaf-120	65	44	a	a	DET
gujaf-120	65	45	request	request	NOUN
gujaf-120	65	46	to	to	PART
gujaf-120	65	47	pay	pay	VERB
gujaf-120	65	48	a	a	DET
gujaf-120	65	49	review	review	NOUN
gujaf-120	65	50	proceeding	proceeding	NOUN
gujaf-120	65	51	fee	fee	NOUN
gujaf-120	65	52	.	.	PUNCT
gujaf-120	66	1	at	at	ADP
gujaf-120	66	2	this	this	DET
gujaf-120	66	3	point	point	NOUN
gujaf-120	66	4	,	,	PUNCT
gujaf-120	66	5	the	the	DET
gujaf-120	66	6	editorial	editorial	ADJ
gujaf-120	66	7	board	board	NOUN
gujaf-120	66	8	will	will	AUX
gujaf-120	66	9	take	take	VERB
gujaf-120	66	10	a	a	DET
gujaf-120	66	11	decision	decision	NOUN
gujaf-120	66	12	on	on	ADP
gujaf-120	66	13	accepting	accept	VERB
gujaf-120	66	14	,	,	PUNCT
gujaf-120	66	15	rejecting	reject	VERB
gujaf-120	66	16	or	or	CCONJ
gujaf-120	66	17	making	make	VERB
gujaf-120	66	18	a	a	DET
gujaf-120	66	19	resubmission	resubmission	NOUN
gujaf-120	66	20	of	of	ADP
gujaf-120	66	21	the	the	DET
gujaf-120	66	22	manuscript	manuscript	NOUN
gujaf-120	66	23	based	base	VERB
gujaf-120	66	24	on	on	ADP
gujaf-120	66	25	the	the	DET
gujaf-120	66	26	outcome	outcome	NOUN
gujaf-120	66	27	of	of	ADP
gujaf-120	66	28	the	the	DET
gujaf-120	66	29	double	double	ADJ
gujaf-120	66	30	-	-	PUNCT
gujaf-120	66	31	blind	blind	ADJ
gujaf-120	66	32	peer	peer	NOUN
gujaf-120	66	33	review	review	NOUN
gujaf-120	66	34	.	.	PUNCT
gujaf-120	67	1	those	those	DET
gujaf-120	67	2	authors	author	NOUN
gujaf-120	67	3	whose	whose	DET
gujaf-120	67	4	manuscript	manuscript	NOUN
gujaf-120	67	5	were	be	AUX
gujaf-120	67	6	accepted	accept	VERB
gujaf-120	67	7	for	for	ADP
gujaf-120	67	8	publication	publication	NOUN
gujaf-120	67	9	will	will	AUX
gujaf-120	67	10	be	be	AUX
gujaf-120	67	11	asked	ask	VERB
gujaf-120	67	12	to	to	PART
gujaf-120	67	13	pay	pay	VERB
gujaf-120	67	14	a	a	DET
gujaf-120	67	15	publication	publication	NOUN
gujaf-120	67	16	fee	fee	NOUN
gujaf-120	67	17	,	,	PUNCT
gujaf-120	67	18	after	after	ADP
gujaf-120	67	19	effecting	effect	VERB
gujaf-120	67	20	all	all	DET
gujaf-120	67	21	suggested	suggest	VERB
gujaf-120	67	22	corrections	correction	NOUN
gujaf-120	67	23	and	and	CCONJ
gujaf-120	67	24	changes	change	NOUN
gujaf-120	67	25	made	make	VERB
gujaf-120	67	26	on	on	ADP
gujaf-120	67	27	the	the	DET
gujaf-120	67	28	manuscript	manuscript	NOUN
gujaf-120	67	29	.	.	PUNCT
gujaf-120	68	1	all	all	DET
gujaf-120	68	2	corrected	correct	VERB
gujaf-120	68	3	papers	paper	NOUN
gujaf-120	68	4	returned	return	VERB
gujaf-120	68	5	within	within	ADP
gujaf-120	68	6	the	the	DET
gujaf-120	68	7	specified	specify	VERB
gujaf-120	68	8	time	time	NOUN
gujaf-120	68	9	frame	frame	NOUN
gujaf-120	68	10	will	will	AUX
gujaf-120	68	11	be	be	AUX
gujaf-120	68	12	published	publish	VERB
gujaf-120	68	13	in	in	ADP
gujaf-120	68	14	that	that	DET
gujaf-120	68	15	issue	issue	NOUN
gujaf-120	68	16	.	.	PUNCT
gujaf-120	69	1	payment	payment	NOUN
gujaf-120	69	2	details	detail	NOUN
gujaf-120	69	3	bank	bank	NOUN
gujaf-120	69	4	:	:	PUNCT
gujaf-120	69	5	fcmb	fcmb	PROPN
gujaf-120	69	6	account	account	PROPN
gujaf-120	69	7	number	number	NOUN
gujaf-120	69	8	:	:	PUNCT
gujaf-120	69	9	7278465011	7278465011	NUM
gujaf-120	69	10	account	account	NOUN
gujaf-120	69	11	name	name	NOUN
gujaf-120	69	12	:	:	PUNCT
gujaf-120	69	13	gusau	gusau	PROPN
gujaf-120	69	14	journal	journal	NOUN
gujaf-120	69	15	of	of	ADP
gujaf-120	69	16	accounting	accounting	NOUN
gujaf-120	69	17	and	and	CCONJ
gujaf-120	69	18	finance	finance	NOUN
gujaf-120	69	19	for	for	ADP
gujaf-120	69	20	inquiry	inquiry	NOUN
gujaf-120	69	21	the	the	DET
gujaf-120	69	22	head	head	NOUN
gujaf-120	69	23	,	,	PUNCT
gujaf-120	69	24	department	department	NOUN
gujaf-120	69	25	of	of	ADP
gujaf-120	69	26	accounting	accounting	NOUN
gujaf-120	69	27	and	and	CCONJ
gujaf-120	69	28	finance	finance	NOUN
gujaf-120	69	29	,	,	PUNCT
gujaf-120	69	30	federal	federal	ADJ
gujaf-120	69	31	university	university	NOUN
gujaf-120	69	32	gusau	gusau	PROPN
gujaf-120	69	33	,	,	PUNCT
gujaf-120	69	34	zamfara	zamfara	PROPN
gujaf-120	69	35	state	state	PROPN
gujaf-120	69	36	.	.	PUNCT
gujaf-120	70	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-120	71	1	+2348069393824	+2348069393824	PRON
gujaf-120	71	2	for	for	ADP
gujaf-120	71	3	more	more	ADJ
gujaf-120	71	4	information	information	NOUN
gujaf-120	71	5	,	,	PUNCT
gujaf-120	71	6	contact	contact	VERB
gujaf-120	71	7	the	the	DET
gujaf-120	71	8	editor	editor	NOUN
gujaf-120	71	9	-	-	PUNCT
gujaf-120	71	10	in	in	ADP
gujaf-120	71	11	-	-	PUNCT
gujaf-120	71	12	chief	chief	NOUN
gujaf-120	71	13	on	on	ADP
gujaf-120	71	14	+2348067766435	+2348067766435	NUM
gujaf-120	71	15	the	the	DET
gujaf-120	71	16	associate	associate	ADJ
gujaf-120	71	17	editor	editor	NOUN
gujaf-120	71	18	on	on	ADP
gujaf-120	71	19	+2348036057525	+2348036057525	NUM
gujaf-120	71	20	or	or	CCONJ
gujaf-120	71	21	visit	visit	VERB
gujaf-120	71	22	our	our	PRON
gujaf-120	71	23	website	website	NOUN
gujaf-120	71	24	on	on	ADP
gujaf-120	71	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-120	71	26	or	or	CCONJ
gujaf-120	71	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-120	71	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-120	71	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-120	71	30	viii	viii	ADJ
gujaf-120	71	31	contents	content	NOUN
gujaf-120	71	32	mediating	mediate	VERB
gujaf-120	71	33	effect	effect	NOUN
gujaf-120	71	34	of	of	ADP
gujaf-120	71	35	audit	audit	NOUN
gujaf-120	71	36	committee	committee	NOUN
gujaf-120	71	37	on	on	ADP
gujaf-120	71	38	board	board	PROPN
gujaf-120	71	39	dynamic	dynamic	ADJ
gujaf-120	71	40	and	and	CCONJ
gujaf-120	71	41	creative	creative	ADJ
gujaf-120	71	42	accounting	accounting	NOUN
gujaf-120	71	43	in	in	ADP
gujaf-120	71	44	nigerian	nigerian	ADJ
gujaf-120	71	45	firms	firm	NOUN
gujaf-120	71	46	abbas	abbas	PROPN
gujaf-120	71	47	usman	usman	PROPN
gujaf-120	71	48	phd	phd	PROPN
gujaf-120	71	49	,	,	PUNCT
gujaf-120	71	50	shehu	shehu	PROPN
gujaf-120	71	51	usman	usman	PROPN
gujaf-120	71	52	hassan	hassan	PROPN
gujaf-120	71	53	phd	phd	PROPN
gujaf-120	71	54	1	1	NUM
gujaf-120	71	55	financial	financial	ADJ
gujaf-120	71	56	performance	performance	NOUN
gujaf-120	71	57	of	of	ADP
gujaf-120	71	58	banks	bank	NOUN
gujaf-120	71	59	in	in	ADP
gujaf-120	71	60	selected	select	VERB
gujaf-120	71	61	african	african	ADJ
gujaf-120	71	62	countries	country	NOUN
gujaf-120	71	63	:	:	PUNCT
gujaf-120	71	64	does	do	VERB
gujaf-120	71	65	institutional	institutional	ADJ
gujaf-120	71	66	quality	quality	NOUN
gujaf-120	71	67	matter	matter	NOUN
gujaf-120	71	68	?	?	PUNCT
gujaf-120	72	1	toluwa	toluwa	PROPN
gujaf-120	72	2	celestine	celestine	PROPN
gujaf-120	72	3	oladele	oladele	PROPN
gujaf-120	72	4	phd	phd	PROPN
gujaf-120	72	5	,	,	PUNCT
gujaf-120	72	6	peters	peters	PROPN
gujaf-120	72	7	ade	ade	PROPN
gujaf-120	72	8	sanni	sanni	PROPN
gujaf-120	72	9	22	22	NUM
gujaf-120	72	10	firm	firm	ADJ
gujaf-120	72	11	-	-	PUNCT
gujaf-120	72	12	specific	specific	ADJ
gujaf-120	72	13	characteristcs	characteristcs	NOUN
gujaf-120	72	14	and	and	CCONJ
gujaf-120	72	15	financial	financial	ADJ
gujaf-120	72	16	performance	performance	NOUN
gujaf-120	72	17	of	of	ADP
gujaf-120	72	18	listed	list	VERB
gujaf-120	72	19	agricultural	agricultural	ADJ
gujaf-120	72	20	companies	company	NOUN
gujaf-120	72	21	in	in	ADP
gujaf-120	72	22	nigeria	nigeria	PROPN
gujaf-120	72	23	abdulrazaq	abdulrazaq	PROPN
gujaf-120	72	24	t.	t.	PROPN
gujaf-120	72	25	jimoh	jimoh	PROPN
gujaf-120	72	26	,	,	PUNCT
gujaf-120	72	27	john	john	PROPN
gujaf-120	72	28	a.	a.	PROPN
gujaf-120	72	29	attah	attah	PROPN
gujaf-120	73	1	33	33	NUM
gujaf-120	73	2	effect	effect	NOUN
gujaf-120	73	3	of	of	ADP
gujaf-120	73	4	financial	financial	ADJ
gujaf-120	73	5	leverage	leverage	NOUN
gujaf-120	73	6	on	on	ADP
gujaf-120	73	7	stock	stock	NOUN
gujaf-120	73	8	returns	return	NOUN
gujaf-120	73	9	of	of	ADP
gujaf-120	73	10	listed	list	VERB
gujaf-120	73	11	companies	company	NOUN
gujaf-120	73	12	in	in	ADP
gujaf-120	73	13	nigeria	nigeria	PROPN
gujaf-120	73	14	capital	capital	PROPN
gujaf-120	73	15	market	market	PROPN
gujaf-120	73	16	abdulrahman	abdulrahman	PROPN
gujaf-120	73	17	abubakar	abubakar	PROPN
gujaf-120	73	18	,	,	PUNCT
gujaf-120	73	19	prof	prof	PROPN
gujaf-120	73	20	.	.	PUNCT
gujaf-120	74	1	ahmad	ahmad	PROPN
gujaf-120	74	2	bello	bello	PROPN
gujaf-120	74	3	,	,	PUNCT
gujaf-120	74	4	prof	prof	PROPN
gujaf-120	74	5	.	.	PUNCT
gujaf-120	74	6	s.	s.	PROPN
gujaf-120	74	7	a.	a.	PROPN
gujaf-120	74	8	abdullahi	abdullahi	PROPN
gujaf-120	74	9	,	,	PUNCT
gujaf-120	74	10	dr	dr	PROPN
gujaf-120	74	11	.	.	PROPN
gujaf-120	74	12	m.	m.	PROPN
gujaf-120	74	13	d.	d.	PROPN
gujaf-120	74	14	tahir	tahir	PROPN
gujaf-120	74	15	45	45	NUM
gujaf-120	74	16	efficiency	efficiency	NOUN
gujaf-120	74	17	of	of	ADP
gujaf-120	74	18	deposit	deposit	NOUN
gujaf-120	74	19	money	money	NOUN
gujaf-120	74	20	banks	bank	NOUN
gujaf-120	74	21	in	in	ADP
gujaf-120	74	22	nigeria	nigeria	PROPN
gujaf-120	74	23	:	:	PUNCT
gujaf-120	74	24	data	datum	NOUN
gujaf-120	74	25	envelopment	envelopment	ADJ
gujaf-120	74	26	analysis	analysis	NOUN
gujaf-120	74	27	approach	approach	NOUN
gujaf-120	74	28	mayowa	mayowa	PROPN
gujaf-120	74	29	gabriel	gabriel	PROPN
gujaf-120	74	30	ajao	ajao	PROPN
gujaf-120	74	31	,	,	PUNCT
gujaf-120	74	32	phd	phd	NOUN
gujaf-120	74	33	,	,	PUNCT
gujaf-120	74	34	lucky	lucky	ADJ
gujaf-120	74	35	charity	charity	NOUN
gujaf-120	74	36	omoregie	omoregie	PROPN
gujaf-120	74	37	,	,	PUNCT
gujaf-120	74	38	phd	phd	NOUN
gujaf-120	74	39	57	57	NUM
gujaf-120	74	40	credit	credit	NOUN
gujaf-120	74	41	appraisal	appraisal	NOUN
gujaf-120	74	42	,	,	PUNCT
gujaf-120	74	43	collection	collection	NOUN
gujaf-120	74	44	policy	policy	NOUN
gujaf-120	74	45	and	and	CCONJ
gujaf-120	74	46	loan	loan	NOUN
gujaf-120	74	47	performance	performance	NOUN
gujaf-120	74	48	of	of	ADP
gujaf-120	74	49	microfinance	microfinance	NOUN
gujaf-120	74	50	banks	bank	NOUN
gujaf-120	74	51	in	in	ADP
gujaf-120	74	52	kwara	kwara	PROPN
gujaf-120	74	53	state	state	PROPN
gujaf-120	74	54	,	,	PUNCT
gujaf-120	74	55	nigeria	nigeria	PROPN
gujaf-120	74	56	lukman	lukman	PROPN
gujaf-120	74	57	a.	a.	PROPN
gujaf-120	74	58	o.	o.	PROPN
gujaf-120	74	59	abdulrauf	abdulrauf	PROPN
gujaf-120	74	60	69	69	NUM
gujaf-120	74	61	environmental	environmental	ADJ
gujaf-120	74	62	sustainability	sustainability	NOUN
gujaf-120	74	63	disclosure	disclosure	NOUN
gujaf-120	74	64	and	and	CCONJ
gujaf-120	74	65	market	market	NOUN
gujaf-120	74	66	value	value	NOUN
gujaf-120	74	67	of	of	ADP
gujaf-120	74	68	listed	list	VERB
gujaf-120	74	69	oil	oil	NOUN
gujaf-120	74	70	and	and	CCONJ
gujaf-120	74	71	gas	gas	NOUN
gujaf-120	74	72	firms	firm	NOUN
gujaf-120	74	73	in	in	ADP
gujaf-120	74	74	nigeria	nigeria	PROPN
gujaf-120	74	75	munir	munir	PROPN
gujaf-120	74	76	aliyu	aliyu	PROPN
gujaf-120	74	77	saleh	saleh	PROPN
gujaf-120	74	78	,	,	PUNCT
gujaf-120	74	79	sirajo	sirajo	PROPN
gujaf-120	74	80	bappah	bappah	PROPN
gujaf-120	74	81	,	,	PUNCT
gujaf-120	74	82	prof	prof	PROPN
gujaf-120	74	83	.	.	PUNCT
gujaf-120	75	1	gbegi	gbegi	PROPN
gujaf-120	75	2	daniel	daniel	PROPN
gujaf-120	75	3	orsaa	orsaa	PROPN
gujaf-120	75	4	,	,	PUNCT
gujaf-120	75	5	ibrahim	ibrahim	PROPN
gujaf-120	75	6	adamu	adamu	PROPN
gujaf-120	75	7	saleh	saleh	PROPN
gujaf-120	75	8	phd	phd	PROPN
gujaf-120	75	9	81	81	NUM
gujaf-120	75	10	audit	audit	NOUN
gujaf-120	75	11	quality	quality	NOUN
gujaf-120	75	12	,	,	PUNCT
gujaf-120	75	13	tenure	tenure	NOUN
gujaf-120	75	14	and	and	CCONJ
gujaf-120	75	15	real	real	ADJ
gujaf-120	75	16	earnings	earning	NOUN
gujaf-120	75	17	management	management	NOUN
gujaf-120	75	18	of	of	ADP
gujaf-120	75	19	listed	list	VERB
gujaf-120	75	20	nonfinancial	nonfinancial	ADJ
gujaf-120	75	21	firms	firm	NOUN
gujaf-120	75	22	in	in	ADP
gujaf-120	75	23	nigeria	nigeria	PROPN
gujaf-120	75	24	ahmed	ahmed	PROPN
gujaf-120	75	25	mohammed	mohammed	PROPN
gujaf-120	75	26	,	,	PUNCT
gujaf-120	75	27	ademu	ademu	PROPN
gujaf-120	75	28	yahaya	yahaya	PROPN
gujaf-120	75	29	,	,	PUNCT
gujaf-120	75	30	musa	musa	PROPN
gujaf-120	75	31	zakariya	zakariya	PROPN
gujaf-120	75	32	95	95	NUM
gujaf-120	75	33	effect	effect	NOUN
gujaf-120	75	34	of	of	ADP
gujaf-120	75	35	ceo	ceo	NOUN
gujaf-120	75	36	pay	pay	NOUN
gujaf-120	75	37	and	and	CCONJ
gujaf-120	75	38	ceo	ceo	NOUN
gujaf-120	75	39	power	power	NOUN
gujaf-120	75	40	on	on	ADP
gujaf-120	75	41	risk	risk	NOUN
gujaf-120	75	42	-	-	PUNCT
gujaf-120	75	43	taking	taking	NOUN
gujaf-120	75	44	of	of	ADP
gujaf-120	75	45	listed	list	VERB
gujaf-120	75	46	deposit	deposit	NOUN
gujaf-120	75	47	money	money	NOUN
gujaf-120	75	48	banks	bank	NOUN
gujaf-120	75	49	in	in	ADP
gujaf-120	75	50	nigeria	nigeria	PROPN
gujaf-120	75	51	ismaila	ismaila	PROPN
gujaf-120	75	52	yusuf	yusuf	PROPN
gujaf-120	75	53	,	,	PUNCT
gujaf-120	75	54	dr	dr	PROPN
gujaf-120	75	55	.	.	PROPN
gujaf-120	75	56	salisu	salisu	PROPN
gujaf-120	75	57	abubakar	abubakar	PROPN
gujaf-120	75	58	,	,	PUNCT
gujaf-120	75	59	dr	dr	PROPN
gujaf-120	75	60	.	.	PROPN
gujaf-120	75	61	idris	idris	PROPN
gujaf-120	75	62	ahmed	ahmed	PROPN
gujaf-120	75	63	aliyu	aliyu	PROPN
gujaf-120	75	64	,	,	PUNCT
gujaf-120	75	65	dr	dr	PROPN
gujaf-120	75	66	.	.	PROPN
gujaf-120	75	67	(	(	PUNCT
gujaf-120	75	68	mrs	mrs	PROPN
gujaf-120	75	69	)	)	PUNCT
gujaf-120	75	70	aneitie	aneitie	PROPN
gujaf-120	75	71	charles	charles	PROPN
gujaf-120	75	72	dikki	dikki	PROPN
gujaf-120	75	73	104	104	NUM
gujaf-120	75	74	nexus	nexus	NOUN
gujaf-120	75	75	between	between	ADP
gujaf-120	75	76	taxation	taxation	NOUN
gujaf-120	75	77	and	and	CCONJ
gujaf-120	75	78	foreign	foreign	ADJ
gujaf-120	75	79	direct	direct	ADJ
gujaf-120	75	80	investment	investment	NOUN
gujaf-120	75	81	in	in	ADP
gujaf-120	75	82	nigeria	nigeria	PROPN
gujaf-120	75	83	daniel	daniel	PROPN
gujaf-120	75	84	ayegbeni	ayegbeni	PROPN
gujaf-120	75	85	ulokoaga	ulokoaga	PROPN
gujaf-120	75	86	,	,	PUNCT
gujaf-120	75	87	esther	esther	PROPN
gujaf-120	75	88	ikavbo	ikavbo	PROPN
gujaf-120	75	89	evbayiro	evbayiro	NOUN
gujaf-120	75	90	-	-	PUNCT
gujaf-120	75	91	osagie	osagie	NOUN
gujaf-120	75	92	(	(	PUNCT
gujaf-120	75	93	mrs	mrs	PROPN
gujaf-120	75	94	)	)	PUNCT
gujaf-120	75	95	,	,	PUNCT
gujaf-120	75	96	ph	ph	PROPN
gujaf-120	75	97	.	.	PROPN
gujaf-120	75	98	d	d	PROPN
gujaf-120	75	99	115	115	NUM
gujaf-120	75	100	working	working	NOUN
gujaf-120	75	101	capital	capital	NOUN
gujaf-120	75	102	management	management	NOUN
gujaf-120	75	103	and	and	CCONJ
gujaf-120	75	104	profitability	profitability	NOUN
gujaf-120	75	105	of	of	ADP
gujaf-120	75	106	listed	list	VERB
gujaf-120	75	107	consumer	consumer	NOUN
gujaf-120	75	108	and	and	CCONJ
gujaf-120	75	109	industrial	industrial	ADJ
gujaf-120	75	110	goods	good	NOUN
gujaf-120	75	111	companies	company	NOUN
gujaf-120	75	112	in	in	ADP
gujaf-120	75	113	nigeria	nigeria	PROPN
gujaf-120	75	114	kwasau	kwasau	PROPN
gujaf-120	75	115	ntyak	ntyak	PROPN
gujaf-120	75	116	leah	leah	PROPN
gujaf-120	75	117	,	,	PUNCT
gujaf-120	75	118	samuel	samuel	PROPN
gujaf-120	75	119	eniola	eniola	PROPN
gujaf-120	75	120	agbi	agbi	PROPN
gujaf-120	75	121	phd	phd	PROPN
gujaf-120	75	122	,	,	PUNCT
gujaf-120	75	123	lateef	lateef	PROPN
gujaf-120	75	124	olumide	olumide	PROPN
gujaf-120	75	125	mustapha	mustapha	PROPN
gujaf-120	75	126	phd	phd	PROPN
gujaf-120	75	127	125	125	NUM
gujaf-120	75	128	value	value	NOUN
gujaf-120	75	129	relevance	relevance	NOUN
gujaf-120	75	130	of	of	ADP
gujaf-120	75	131	earnings	earning	NOUN
gujaf-120	75	132	and	and	CCONJ
gujaf-120	75	133	book	book	NOUN
gujaf-120	75	134	value	value	NOUN
gujaf-120	75	135	:	:	PUNCT
gujaf-120	75	136	a	a	DET
gujaf-120	75	137	comparative	comparative	ADJ
gujaf-120	75	138	analysis	analysis	NOUN
gujaf-120	75	139	between	between	ADP
gujaf-120	75	140	big4	big4	NOUN
gujaf-120	75	141	and	and	CCONJ
gujaf-120	75	142	non	non	ADJ
gujaf-120	75	143	-	-	ADJ
gujaf-120	75	144	big4	big4	ADJ
gujaf-120	75	145	audited	audit	VERB
gujaf-120	75	146	listed	list	VERB
gujaf-120	75	147	firms	firm	NOUN
gujaf-120	75	148	in	in	ADP
gujaf-120	75	149	nigeria	nigeria	PROPN
gujaf-120	75	150	abdu	abdu	PROPN
gujaf-120	75	151	abubakar	abubakar	PROPN
gujaf-120	75	152	,	,	PUNCT
gujaf-120	75	153	ishaya	ishaya	PROPN
gujaf-120	75	154	luka	luka	PROPN
gujaf-120	75	155	chechet	chechet	PROPN
gujaf-120	75	156	phd	phd	PROPN
gujaf-120	75	157	,	,	PUNCT
gujaf-120	75	158	muazu	muazu	ADJ
gujaf-120	75	159	saidu	saidu	PROPN
gujaf-120	75	160	badara	badara	PROPN
gujaf-120	75	161	phd	phd	NOUN
gujaf-120	75	162	,	,	PUNCT
gujaf-120	75	163	yunusa	yunusa	PROPN
gujaf-120	75	164	nasiru	nasiru	PROPN
gujaf-120	75	165	phd	phd	PROPN
gujaf-120	75	166	136	136	NUM
gujaf-120	75	167	ix	ix	ADP
gujaf-120	75	168	value	value	NOUN
gujaf-120	75	169	relevance	relevance	NOUN
gujaf-120	75	170	of	of	ADP
gujaf-120	75	171	international	international	ADJ
gujaf-120	75	172	financial	financial	ADJ
gujaf-120	75	173	reporting	reporting	NOUN
gujaf-120	75	174	standard	standard	NOUN
gujaf-120	75	175	4	4	NUM
gujaf-120	75	176	(	(	PUNCT
gujaf-120	75	177	ifrs	ifrs	NOUN
gujaf-120	75	178	4	4	NUM
gujaf-120	75	179	)	)	PUNCT
gujaf-120	75	180	of	of	ADP
gujaf-120	75	181	listed	list	VERB
gujaf-120	75	182	nigerian	nigerian	ADJ
gujaf-120	75	183	insurance	insurance	NOUN
gujaf-120	75	184	firms	firm	NOUN
gujaf-120	75	185	mariya	mariya	PROPN
gujaf-120	75	186	mohammed	mohammed	PROPN
gujaf-120	75	187	hafiz	hafiz	PROPN
gujaf-120	75	188	,	,	PUNCT
gujaf-120	75	189	muhammad	muhammad	PROPN
gujaf-120	75	190	mustapha	mustapha	PROPN
gujaf-120	75	191	bagudo	bagudo	PROPN
gujaf-120	75	192	phd	phd	PROPN
gujaf-120	75	193	,	,	PUNCT
gujaf-120	75	194	salisu	salisu	ADJ
gujaf-120	75	195	abubakar	abubakar	PROPN
gujaf-120	75	196	phd	phd	NOUN
gujaf-120	75	197	145	145	NUM
gujaf-120	75	198	determinants	determinant	NOUN
gujaf-120	75	199	of	of	ADP
gujaf-120	75	200	audit	audit	NOUN
gujaf-120	75	201	fees	fee	NOUN
gujaf-120	75	202	of	of	ADP
gujaf-120	75	203	listed	list	VERB
gujaf-120	75	204	insurance	insurance	NOUN
gujaf-120	75	205	companies	company	NOUN
gujaf-120	75	206	in	in	ADP
gujaf-120	75	207	nigeria	nigeria	PROPN
gujaf-120	75	208	sagir	sagir	PROPN
gujaf-120	75	209	lawal	lawal	PROPN
gujaf-120	75	210	,	,	PUNCT
gujaf-120	75	211	phd	phd	NOUN
gujaf-120	75	212	,	,	PUNCT
gujaf-120	75	213	mohammed	mohammed	PROPN
gujaf-120	75	214	ibrahim	ibrahim	PROPN
gujaf-120	75	215	,	,	PUNCT
gujaf-120	75	216	phd	phd	NOUN
gujaf-120	75	217	158	158	NUM
gujaf-120	75	218	taxation	taxation	NOUN
gujaf-120	75	219	and	and	CCONJ
gujaf-120	75	220	social	social	ADJ
gujaf-120	75	221	services	service	NOUN
gujaf-120	75	222	:	:	PUNCT
gujaf-120	75	223	evidence	evidence	NOUN
gujaf-120	75	224	from	from	ADP
gujaf-120	75	225	nigeria	nigeria	PROPN
gujaf-120	75	226	adegbite	adegbite	PROPN
gujaf-120	75	227	,	,	PUNCT
gujaf-120	75	228	tajudeen	tajudeen	NOUN
gujaf-120	75	229	adejare	adejare	NOUN
gujaf-120	75	230	,	,	PUNCT
gujaf-120	75	231	phd	phd	NOUN
gujaf-120	75	232	,	,	PUNCT
gujaf-120	75	233	abdussamad	abdussamad	PROPN
gujaf-120	75	234	,	,	PUNCT
gujaf-120	75	235	olarinde	olarinde	VERB
gujaf-120	75	236	171	171	NUM
gujaf-120	75	237	ownership	ownership	NOUN
gujaf-120	75	238	structure	structure	NOUN
gujaf-120	75	239	and	and	CCONJ
gujaf-120	75	240	financial	financial	ADJ
gujaf-120	75	241	performance	performance	NOUN
gujaf-120	75	242	of	of	ADP
gujaf-120	75	243	quoted	quote	VERB
gujaf-120	75	244	mortgage	mortgage	NOUN
gujaf-120	75	245	banks	bank	NOUN
gujaf-120	75	246	in	in	ADP
gujaf-120	75	247	nigeria	nigeria	PROPN
gujaf-120	75	248	awotundun	awotundun	PROPN
gujaf-120	75	249	,	,	PUNCT
gujaf-120	75	250	d.	d.	PROPN
gujaf-120	75	251	a.	a.	PROPN
gujaf-120	75	252	,	,	PUNCT
gujaf-120	75	253	phd	phd	NOUN
gujaf-120	75	254	,	,	PUNCT
gujaf-120	75	255	jinadu	jinadu	ADJ
gujaf-120	75	256	,	,	PUNCT
gujaf-120	75	257	m.	m.	PROPN
gujaf-120	75	258	y.	y.	PROPN
gujaf-120	75	259	b.	b.	PROPN
gujaf-120	75	260	,	,	PUNCT
gujaf-120	75	261	fakunmoju	fakunmoju	PROPN
gujaf-120	75	262	,	,	PUNCT
gujaf-120	75	263	s.	s.	PROPN
gujaf-120	75	264	k.	k.	PROPN
gujaf-120	75	265	,	,	PUNCT
gujaf-120	75	266	phd	phd	PROPN
gujaf-120	75	267	.	.	PROPN
gujaf-120	75	268	183	183	NUM
gujaf-120	75	269	capital	capital	NOUN
gujaf-120	75	270	structure	structure	NOUN
gujaf-120	75	271	and	and	CCONJ
gujaf-120	75	272	profitability	profitability	NOUN
gujaf-120	75	273	of	of	ADP
gujaf-120	75	274	listed	list	VERB
gujaf-120	75	275	deposit	deposit	NOUN
gujaf-120	75	276	money	money	NOUN
gujaf-120	75	277	banks	bank	NOUN
gujaf-120	75	278	in	in	ADP
gujaf-120	75	279	nigeria	nigeria	PROPN
gujaf-120	75	280	rahji	rahji	PROPN
gujaf-120	75	281	ohize	ohize	PROPN
gujaf-120	75	282	ibrahim	ibrahim	PROPN
gujaf-120	75	283	,	,	PUNCT
gujaf-120	75	284	kamaldeen	kamaldeen	VERB
gujaf-120	75	285	ibraheem	ibraheem	PROPN
gujaf-120	75	286	nageri	nageri	PROPN
gujaf-120	75	287	,	,	PUNCT
gujaf-120	75	288	phd	phd	NOUN
gujaf-120	75	289	,	,	PUNCT
gujaf-120	75	290	abdullai	abdullai	NOUN
gujaf-120	75	291	agbaje	agbaje	NOUN
gujaf-120	75	292	salami	salami	NOUN
gujaf-120	75	293	,	,	PUNCT
gujaf-120	75	294	phd	phd	NOUN
gujaf-120	75	295	194	194	NUM
gujaf-120	75	296	1	1	NUM
gujaf-120	75	297	working	working	NOUN
gujaf-120	75	298	capital	capital	NOUN
gujaf-120	75	299	management	management	NOUN
gujaf-120	75	300	and	and	CCONJ
gujaf-120	75	301	profitability	profitability	NOUN
gujaf-120	75	302	of	of	ADP
gujaf-120	75	303	listed	list	VERB
gujaf-120	75	304	consumer	consumer	NOUN
gujaf-120	75	305	and	and	CCONJ
gujaf-120	75	306	industrial	industrial	ADJ
gujaf-120	75	307	goods	good	NOUN
gujaf-120	75	308	companies	company	NOUN
gujaf-120	75	309	in	in	ADP
gujaf-120	75	310	nigeria	nigeria	PROPN
gujaf-120	75	311	kwasau	kwasau	PROPN
gujaf-120	75	312	ntyak	ntyak	PROPN
gujaf-120	75	313	leah	leah	PROPN
gujaf-120	75	314	department	department	PROPN
gujaf-120	75	315	of	of	ADP
gujaf-120	75	316	accounting	accounting	PROPN
gujaf-120	75	317	nigerian	nigerian	PROPN
gujaf-120	75	318	defence	defence	PROPN
gujaf-120	75	319	academy	academy	PROPN
gujaf-120	75	320	,	,	PUNCT
gujaf-120	75	321	kaduna	kaduna	PROPN
gujaf-120	75	322	.	.	PUNCT
gujaf-120	75	323	kwasau.ntyak@gmail.com	kwasau.ntyak@gmail.com	PROPN
gujaf-120	75	324	,	,	PUNCT
gujaf-120	75	325	+2347038960838	+2347038960838	AUX
gujaf-120	75	326	samuel	samuel	PROPN
gujaf-120	75	327	eniola	eniola	PROPN
gujaf-120	75	328	agbi	agbi	PROPN
gujaf-120	75	329	phd	phd	PROPN
gujaf-120	75	330	department	department	PROPN
gujaf-120	75	331	of	of	ADP
gujaf-120	75	332	accounting	accounting	PROPN
gujaf-120	75	333	,	,	PUNCT
gujaf-120	75	334	nigerian	nigerian	ADJ
gujaf-120	75	335	defence	defence	PROPN
gujaf-120	75	336	academy	academy	PROPN
gujaf-120	75	337	,	,	PUNCT
gujaf-120	75	338	kaduna	kaduna	PROPN
gujaf-120	75	339	.	.	PUNCT
gujaf-120	76	1	lateef	lateef	PROPN
gujaf-120	76	2	olumide	olumide	PROPN
gujaf-120	76	3	mustapha	mustapha	PROPN
gujaf-120	76	4	phd	phd	PROPN
gujaf-120	76	5	department	department	PROPN
gujaf-120	76	6	of	of	ADP
gujaf-120	76	7	accounting	accounting	PROPN
gujaf-120	76	8	nigerian	nigerian	PROPN
gujaf-120	76	9	defence	defence	PROPN
gujaf-120	76	10	academy	academy	PROPN
gujaf-120	76	11	,	,	PUNCT
gujaf-120	76	12	kaduna	kaduna	PROPN
gujaf-120	76	13	.	.	PUNCT
gujaf-120	76	14	lomustapha@nda.edu.ng	lomustapha@nda.edu.ng	PROPN
gujaf-120	77	1	abstract	abstract	ADJ
gujaf-120	77	2	many	many	ADJ
gujaf-120	77	3	businesses	business	NOUN
gujaf-120	77	4	find	find	VERB
gujaf-120	77	5	it	it	PRON
gujaf-120	77	6	difficult	difficult	ADJ
gujaf-120	77	7	to	to	PART
gujaf-120	77	8	productively	productively	ADV
gujaf-120	77	9	organize	organize	VERB
gujaf-120	77	10	their	their	PRON
gujaf-120	77	11	working	work	VERB
gujaf-120	77	12	capital	capital	NOUN
gujaf-120	77	13	and	and	CCONJ
gujaf-120	77	14	this	this	PRON
gujaf-120	77	15	causes	cause	VERB
gujaf-120	77	16	more	more	ADJ
gujaf-120	77	17	trouble	trouble	NOUN
gujaf-120	77	18	than	than	SCONJ
gujaf-120	77	19	expected	expect	VERB
gujaf-120	77	20	because	because	SCONJ
gujaf-120	77	21	,	,	PUNCT
gujaf-120	77	22	without	without	ADP
gujaf-120	77	23	it	it	PRON
gujaf-120	77	24	,	,	PUNCT
gujaf-120	77	25	it	it	PRON
gujaf-120	77	26	is	be	AUX
gujaf-120	77	27	oftentimes	oftentime	NOUN
gujaf-120	77	28	difficult	difficult	ADJ
gujaf-120	77	29	to	to	PART
gujaf-120	77	30	successfully	successfully	ADV
gujaf-120	77	31	run	run	VERB
gujaf-120	77	32	these	these	DET
gujaf-120	77	33	businesses	business	NOUN
gujaf-120	77	34	and	and	CCONJ
gujaf-120	77	35	expect	expect	VERB
gujaf-120	77	36	profitability	profitability	NOUN
gujaf-120	77	37	,	,	PUNCT
gujaf-120	77	38	stability	stability	NOUN
gujaf-120	77	39	,	,	PUNCT
gujaf-120	77	40	and	and	CCONJ
gujaf-120	77	41	continuity	continuity	NOUN
gujaf-120	77	42	.	.	PUNCT
gujaf-120	78	1	this	this	DET
gujaf-120	78	2	study	study	NOUN
gujaf-120	78	3	,	,	PUNCT
gujaf-120	78	4	therefore	therefore	ADV
gujaf-120	78	5	,	,	PUNCT
gujaf-120	78	6	considers	consider	VERB
gujaf-120	78	7	the	the	DET
gujaf-120	78	8	effect	effect	NOUN
gujaf-120	78	9	of	of	ADP
gujaf-120	78	10	working	work	VERB
gujaf-120	78	11	capital	capital	NOUN
gujaf-120	78	12	management	management	NOUN
gujaf-120	78	13	on	on	ADP
gujaf-120	78	14	the	the	DET
gujaf-120	78	15	profitability	profitability	NOUN
gujaf-120	78	16	of	of	ADP
gujaf-120	78	17	listed	list	VERB
gujaf-120	78	18	consumer	consumer	NOUN
gujaf-120	78	19	and	and	CCONJ
gujaf-120	78	20	industrial	industrial	ADJ
gujaf-120	78	21	goods	good	NOUN
gujaf-120	78	22	companies	company	NOUN
gujaf-120	78	23	in	in	ADP
gujaf-120	78	24	nigeria	nigeria	PROPN
gujaf-120	78	25	.	.	PUNCT
gujaf-120	79	1	data	datum	NOUN
gujaf-120	79	2	from	from	ADP
gujaf-120	79	3	the	the	DET
gujaf-120	79	4	financial	financial	ADJ
gujaf-120	79	5	statements	statement	NOUN
gujaf-120	79	6	of	of	ADP
gujaf-120	79	7	the	the	DET
gujaf-120	79	8	companies	company	NOUN
gujaf-120	79	9	under	under	ADP
gujaf-120	79	10	investigation	investigation	NOUN
gujaf-120	79	11	were	be	AUX
gujaf-120	79	12	used	use	VERB
gujaf-120	79	13	in	in	ADP
gujaf-120	79	14	the	the	DET
gujaf-120	79	15	research	research	NOUN
gujaf-120	79	16	.	.	PUNCT
gujaf-120	80	1	generalized	generalized	ADJ
gujaf-120	80	2	least	least	ADJ
gujaf-120	80	3	square	square	ADJ
gujaf-120	80	4	regression	regression	NOUN
gujaf-120	80	5	,	,	PUNCT
gujaf-120	80	6	variance	variance	NOUN
gujaf-120	80	7	inflation	inflation	NOUN
gujaf-120	80	8	factor	factor	NOUN
gujaf-120	80	9	,	,	PUNCT
gujaf-120	80	10	multicollinearity	multicollinearity	NOUN
gujaf-120	80	11	,	,	PUNCT
gujaf-120	80	12	heteroskedasticity	heteroskedasticity	NOUN
gujaf-120	80	13	,	,	PUNCT
gujaf-120	80	14	and	and	CCONJ
gujaf-120	80	15	the	the	DET
gujaf-120	80	16	hausman	hausman	PROPN
gujaf-120	80	17	specification	specification	NOUN
gujaf-120	80	18	test	test	NOUN
gujaf-120	80	19	were	be	AUX
gujaf-120	80	20	used	use	VERB
gujaf-120	80	21	to	to	PART
gujaf-120	80	22	analyze	analyze	VERB
gujaf-120	80	23	the	the	DET
gujaf-120	80	24	data	datum	NOUN
gujaf-120	80	25	.	.	PUNCT
gujaf-120	81	1	it	it	PRON
gujaf-120	81	2	reveals	reveal	VERB
gujaf-120	81	3	that	that	SCONJ
gujaf-120	81	4	the	the	DET
gujaf-120	81	5	inventory	inventory	NOUN
gujaf-120	81	6	conversion	conversion	NOUN
gujaf-120	81	7	time	time	NOUN
gujaf-120	81	8	and	and	CCONJ
gujaf-120	81	9	working	work	VERB
gujaf-120	81	10	capital	capital	NOUN
gujaf-120	81	11	to	to	ADP
gujaf-120	81	12	revenue	revenue	NOUN
gujaf-120	81	13	ratio	ratio	NOUN
gujaf-120	81	14	have	have	VERB
gujaf-120	81	15	a	a	DET
gujaf-120	81	16	significant	significant	ADJ
gujaf-120	81	17	outturn	outturn	NOUN
gujaf-120	81	18	on	on	ADP
gujaf-120	81	19	their	their	PRON
gujaf-120	81	20	profit	profit	NOUN
gujaf-120	81	21	,	,	PUNCT
gujaf-120	81	22	however	however	ADV
gujaf-120	81	23	,	,	PUNCT
gujaf-120	81	24	the	the	DET
gujaf-120	81	25	cash	cash	NOUN
gujaf-120	81	26	conversion	conversion	NOUN
gujaf-120	81	27	period	period	NOUN
gujaf-120	81	28	and	and	CCONJ
gujaf-120	81	29	current	current	ADJ
gujaf-120	81	30	ratio	ratio	NOUN
gujaf-120	81	31	have	have	VERB
gujaf-120	81	32	no	no	DET
gujaf-120	81	33	impact	impact	NOUN
gujaf-120	81	34	on	on	ADP
gujaf-120	81	35	the	the	DET
gujaf-120	81	36	profitability	profitability	NOUN
gujaf-120	81	37	of	of	ADP
gujaf-120	81	38	listed	list	VERB
gujaf-120	81	39	consumer	consumer	NOUN
gujaf-120	81	40	and	and	CCONJ
gujaf-120	81	41	industrial	industrial	ADJ
gujaf-120	81	42	products	product	NOUN
gujaf-120	81	43	companies	company	NOUN
gujaf-120	81	44	in	in	ADP
gujaf-120	81	45	nigeria	nigeria	PROPN
gujaf-120	81	46	,	,	PUNCT
gujaf-120	81	47	according	accord	VERB
gujaf-120	81	48	to	to	ADP
gujaf-120	81	49	this	this	DET
gujaf-120	81	50	study	study	NOUN
gujaf-120	81	51	.	.	PUNCT
gujaf-120	82	1	it	it	PRON
gujaf-120	82	2	recommends	recommend	VERB
gujaf-120	82	3	that	that	SCONJ
gujaf-120	82	4	managers	manager	NOUN
gujaf-120	82	5	of	of	ADP
gujaf-120	82	6	consumer	consumer	NOUN
gujaf-120	82	7	and	and	CCONJ
gujaf-120	82	8	industrial	industrial	ADJ
gujaf-120	82	9	goods	good	NOUN
gujaf-120	82	10	companies	company	NOUN
gujaf-120	82	11	should	should	AUX
gujaf-120	82	12	adopt	adopt	VERB
gujaf-120	82	13	positive	positive	ADJ
gujaf-120	82	14	working	work	VERB
gujaf-120	82	15	capital	capital	NOUN
gujaf-120	82	16	policies	policy	NOUN
gujaf-120	82	17	and	and	CCONJ
gujaf-120	82	18	strategies	strategy	NOUN
gujaf-120	82	19	aimed	aim	VERB
gujaf-120	82	20	at	at	ADP
gujaf-120	82	21	enhancing	enhance	VERB
gujaf-120	82	22	the	the	DET
gujaf-120	82	23	working	work	VERB
gujaf-120	82	24	capital	capital	NOUN
gujaf-120	82	25	structure	structure	NOUN
gujaf-120	82	26	by	by	ADP
gujaf-120	82	27	ensuring	ensure	VERB
gujaf-120	82	28	that	that	SCONJ
gujaf-120	82	29	the	the	DET
gujaf-120	82	30	inventory	inventory	NOUN
gujaf-120	82	31	conversion	conversion	NOUN
gujaf-120	82	32	period	period	NOUN
gujaf-120	82	33	is	be	AUX
gujaf-120	82	34	reduced	reduce	VERB
gujaf-120	82	35	to	to	PART
gujaf-120	82	36	be	be	AUX
gujaf-120	82	37	the	the	DET
gujaf-120	82	38	barest	bare	ADJ
gujaf-120	82	39	minimum	minimum	NOUN
gujaf-120	82	40	for	for	ADP
gujaf-120	82	41	possible	possible	ADJ
gujaf-120	82	42	upward	upward	ADJ
gujaf-120	82	43	review	review	NOUN
gujaf-120	82	44	of	of	ADP
gujaf-120	82	45	profitability	profitability	NOUN
gujaf-120	82	46	.	.	PUNCT
gujaf-120	83	1	thus	thus	ADV
gujaf-120	83	2	,	,	PUNCT
gujaf-120	83	3	management	management	NOUN
gujaf-120	83	4	must	must	AUX
gujaf-120	83	5	prioritize	prioritize	VERB
gujaf-120	83	6	working	work	VERB
gujaf-120	83	7	capital	capital	NOUN
gujaf-120	83	8	management	management	NOUN
gujaf-120	83	9	as	as	SCONJ
gujaf-120	83	10	it	it	PRON
gujaf-120	83	11	is	be	AUX
gujaf-120	83	12	currently	currently	ADV
gujaf-120	83	13	viewed	view	VERB
gujaf-120	83	14	as	as	ADP
gujaf-120	83	15	a	a	DET
gujaf-120	83	16	source	source	NOUN
gujaf-120	83	17	of	of	ADP
gujaf-120	83	18	concern	concern	NOUN
gujaf-120	83	19	for	for	ADP
gujaf-120	83	20	many	many	ADJ
gujaf-120	83	21	organizations	organization	NOUN
gujaf-120	83	22	.	.	PUNCT
gujaf-120	84	1	keywords	keyword	NOUN
gujaf-120	84	2	:	:	PUNCT
gujaf-120	84	3	working	work	VERB
gujaf-120	84	4	capital	capital	NOUN
gujaf-120	84	5	management	management	NOUN
gujaf-120	84	6	,	,	PUNCT
gujaf-120	84	7	consumer	consumer	NOUN
gujaf-120	84	8	and	and	CCONJ
gujaf-120	84	9	industrial	industrial	ADJ
gujaf-120	84	10	goods	good	NOUN
gujaf-120	84	11	companies	company	NOUN
gujaf-120	84	12	,	,	PUNCT
gujaf-120	84	13	profitability	profitability	NOUN
gujaf-120	84	14	,	,	PUNCT
gujaf-120	84	15	return	return	VERB
gujaf-120	84	16	on	on	ADP
gujaf-120	84	17	assets	asset	NOUN
gujaf-120	84	18	1	1	NUM
gujaf-120	84	19	.	.	PUNCT
gujaf-120	84	20	introduction	introduction	NOUN
gujaf-120	84	21	the	the	DET
gujaf-120	84	22	year	year	NOUN
gujaf-120	84	23	2020	2020	NUM
gujaf-120	84	24	was	be	AUX
gujaf-120	84	25	a	a	DET
gujaf-120	84	26	very	very	ADV
gujaf-120	84	27	difficult	difficult	ADJ
gujaf-120	84	28	one	one	NUM
gujaf-120	84	29	for	for	ADP
gujaf-120	84	30	many	many	ADJ
gujaf-120	84	31	businesses	business	NOUN
gujaf-120	84	32	as	as	ADP
gujaf-120	84	33	a	a	DET
gujaf-120	84	34	result	result	NOUN
gujaf-120	84	35	of	of	ADP
gujaf-120	84	36	the	the	DET
gujaf-120	84	37	impact	impact	NOUN
gujaf-120	84	38	of	of	ADP
gujaf-120	84	39	covid19	covid19	NOUN
gujaf-120	84	40	on	on	ADP
gujaf-120	84	41	their	their	PRON
gujaf-120	84	42	operations	operation	NOUN
gujaf-120	84	43	.	.	PUNCT
gujaf-120	85	1	globally	globally	ADV
gujaf-120	85	2	,	,	PUNCT
gujaf-120	85	3	businesses	business	NOUN
gujaf-120	85	4	were	be	AUX
gujaf-120	85	5	forced	force	VERB
gujaf-120	85	6	to	to	PART
gujaf-120	85	7	shut	shut	VERB
gujaf-120	85	8	down	down	ADP
gujaf-120	85	9	in	in	ADP
gujaf-120	85	10	other	other	ADJ
gujaf-120	85	11	to	to	PART
gujaf-120	85	12	contain	contain	VERB
gujaf-120	85	13	the	the	DET
gujaf-120	85	14	virus	virus	NOUN
gujaf-120	85	15	from	from	ADP
gujaf-120	85	16	spreading	spread	VERB
gujaf-120	85	17	further	far	ADV
gujaf-120	85	18	than	than	SCONJ
gujaf-120	85	19	it	it	PRON
gujaf-120	85	20	already	already	ADV
gujaf-120	85	21	has	have	VERB
gujaf-120	85	22	.	.	PUNCT
gujaf-120	86	1	the	the	DET
gujaf-120	86	2	impact	impact	NOUN
gujaf-120	86	3	experienced	experience	VERB
gujaf-120	86	4	by	by	ADP
gujaf-120	86	5	many	many	ADJ
gujaf-120	86	6	businesses	business	NOUN
gujaf-120	86	7	,	,	PUNCT
gujaf-120	86	8	especially	especially	ADV
gujaf-120	86	9	manufacturing	manufacturing	NOUN
gujaf-120	86	10	industries	industry	NOUN
gujaf-120	86	11	caused	cause	VERB
gujaf-120	86	12	a	a	DET
gujaf-120	86	13	major	major	ADJ
gujaf-120	86	14	economic	economic	ADJ
gujaf-120	86	15	shock	shock	NOUN
gujaf-120	86	16	to	to	ADP
gujaf-120	86	17	the	the	DET
gujaf-120	86	18	sector	sector	NOUN
gujaf-120	86	19	,	,	PUNCT
gujaf-120	86	20	particularly	particularly	ADV
gujaf-120	86	21	in	in	ADP
gujaf-120	86	22	their	their	PRON
gujaf-120	86	23	cash	cash	NOUN
gujaf-120	86	24	conversion	conversion	NOUN
gujaf-120	86	25	cycle	cycle	NOUN
gujaf-120	86	26	.	.	PUNCT
gujaf-120	87	1	the	the	DET
gujaf-120	87	2	halting	halting	NOUN
gujaf-120	87	3	of	of	ADP
gujaf-120	87	4	business	business	NOUN
gujaf-120	87	5	activities	activity	NOUN
gujaf-120	87	6	caused	cause	VERB
gujaf-120	87	7	by	by	ADP
gujaf-120	87	8	the	the	DET
gujaf-120	87	9	pandemic	pandemic	ADJ
gujaf-120	87	10	era	era	NOUN
gujaf-120	87	11	led	lead	VERB
gujaf-120	87	12	to	to	ADP
gujaf-120	87	13	a	a	DET
gujaf-120	87	14	lower	low	ADJ
gujaf-120	87	15	valuation	valuation	NOUN
gujaf-120	87	16	of	of	ADP
gujaf-120	87	17	many	many	ADJ
gujaf-120	87	18	companies‟	companies‟	NOUN
gujaf-120	87	19	assets	asset	NOUN
gujaf-120	87	20	and	and	CCONJ
gujaf-120	87	21	this	this	DET
gujaf-120	87	22	scenario	scenario	NOUN
gujaf-120	87	23	caused	cause	VERB
gujaf-120	87	24	so	so	ADV
gujaf-120	87	25	many	many	ADJ
gujaf-120	87	26	effects	effect	NOUN
gujaf-120	87	27	on	on	ADP
gujaf-120	87	28	their	their	PRON
gujaf-120	87	29	short	short	ADJ
gujaf-120	87	30	-	-	PUNCT
gujaf-120	87	31	term	term	NOUN
gujaf-120	87	32	capital	capital	NOUN
gujaf-120	87	33	requisites	requisite	NOUN
gujaf-120	87	34	making	make	VERB
gujaf-120	87	35	them	they	PRON
gujaf-120	87	36	unproductive	unproductive	ADJ
gujaf-120	87	37	in	in	ADP
gujaf-120	87	38	the	the	DET
gujaf-120	87	39	management	management	NOUN
gujaf-120	87	40	of	of	ADP
gujaf-120	87	41	their	their	PRON
gujaf-120	87	42	working	work	VERB
gujaf-120	87	43	capital	capital	NOUN
gujaf-120	87	44	.	.	PUNCT
gujaf-120	88	1	governments	government	NOUN
gujaf-120	88	2	all	all	ADV
gujaf-120	88	3	around	around	ADP
gujaf-120	88	4	the	the	DET
gujaf-120	88	5	world	world	NOUN
gujaf-120	88	6	in	in	ADP
gujaf-120	88	7	a	a	DET
gujaf-120	88	8	bid	bid	NOUN
gujaf-120	88	9	to	to	PART
gujaf-120	88	10	slow	slow	VERB
gujaf-120	88	11	the	the	DET
gujaf-120	88	12	spread	spread	NOUN
gujaf-120	88	13	of	of	ADP
gujaf-120	88	14	covid19	covid19	NOUN
gujaf-120	88	15	ordered	order	VERB
gujaf-120	88	16	a	a	DET
gujaf-120	88	17	reduction	reduction	NOUN
gujaf-120	88	18	in	in	ADP
gujaf-120	88	19	operations	operation	NOUN
gujaf-120	88	20	of	of	ADP
gujaf-120	88	21	businesses	business	NOUN
gujaf-120	88	22	and	and	CCONJ
gujaf-120	88	23	most	most	ADJ
gujaf-120	88	24	cases	case	NOUN
gujaf-120	88	25	a	a	DET
gujaf-120	88	26	complete	complete	ADJ
gujaf-120	88	27	shutdown	shutdown	NOUN
gujaf-120	88	28	of	of	ADP
gujaf-120	88	29	these	these	DET
gujaf-120	88	30	businesses	business	NOUN
gujaf-120	88	31	,	,	PUNCT
gujaf-120	88	32	especially	especially	ADV
gujaf-120	88	33	industrial	industrial	ADJ
gujaf-120	88	34	and	and	CCONJ
gujaf-120	88	35	consumer	consumer	NOUN
gujaf-120	88	36	goods	good	NOUN
gujaf-120	88	37	and	and	CCONJ
gujaf-120	88	38	services	service	NOUN
gujaf-120	88	39	.	.	PUNCT
gujaf-120	89	1	mailto:leahkwasau@gmail.com	mailto:leahkwasau@gmail.com	NOUN
gujaf-120	89	2	2	2	NUM
gujaf-120	89	3	working	working	NOUN
gujaf-120	89	4	capital	capital	NOUN
gujaf-120	89	5	management	management	NOUN
gujaf-120	89	6	,	,	PUNCT
gujaf-120	89	7	therefore	therefore	ADV
gujaf-120	89	8	,	,	PUNCT
gujaf-120	89	9	sought	seek	VERB
gujaf-120	89	10	the	the	DET
gujaf-120	89	11	attention	attention	NOUN
gujaf-120	89	12	of	of	ADP
gujaf-120	89	13	researchers	researcher	NOUN
gujaf-120	89	14	as	as	ADP
gujaf-120	89	15	a	a	DET
gujaf-120	89	16	result	result	NOUN
gujaf-120	89	17	of	of	ADP
gujaf-120	89	18	this	this	DET
gujaf-120	89	19	experience	experience	NOUN
gujaf-120	89	20	.	.	PUNCT
gujaf-120	90	1	when	when	SCONJ
gujaf-120	90	2	it	it	PRON
gujaf-120	90	3	comes	come	VERB
gujaf-120	90	4	to	to	ADP
gujaf-120	90	5	financial	financial	ADJ
gujaf-120	90	6	management	management	NOUN
gujaf-120	90	7	,	,	PUNCT
gujaf-120	90	8	wcm	wcm	NOUN
gujaf-120	90	9	is	be	AUX
gujaf-120	90	10	a	a	DET
gujaf-120	90	11	particularly	particularly	ADV
gujaf-120	90	12	delicate	delicate	ADJ
gujaf-120	90	13	topic	topic	NOUN
gujaf-120	90	14	that	that	PRON
gujaf-120	90	15	demands	demand	VERB
gujaf-120	90	16	careful	careful	ADJ
gujaf-120	90	17	consideration	consideration	NOUN
gujaf-120	90	18	in	in	ADP
gujaf-120	90	19	all	all	DET
gujaf-120	90	20	businesses	business	NOUN
gujaf-120	90	21	,	,	PUNCT
gujaf-120	90	22	regardless	regardless	ADV
gujaf-120	90	23	of	of	ADP
gujaf-120	90	24	their	their	PRON
gujaf-120	90	25	size	size	NOUN
gujaf-120	90	26	(	(	PUNCT
gujaf-120	90	27	dinku	dinku	ADJ
gujaf-120	90	28	,	,	PUNCT
gujaf-120	90	29	2013	2013	NUM
gujaf-120	90	30	)	)	PUNCT
gujaf-120	90	31	.	.	PUNCT
gujaf-120	91	1	regardless	regardless	ADV
gujaf-120	91	2	of	of	ADP
gujaf-120	91	3	the	the	DET
gujaf-120	91	4	size	size	NOUN
gujaf-120	91	5	or	or	CCONJ
gujaf-120	91	6	type	type	NOUN
gujaf-120	91	7	of	of	ADP
gujaf-120	91	8	the	the	DET
gujaf-120	91	9	firm	firm	NOUN
gujaf-120	91	10	,	,	PUNCT
gujaf-120	91	11	every	every	DET
gujaf-120	91	12	organization	organization	NOUN
gujaf-120	91	13	,	,	PUNCT
gujaf-120	91	14	profit	profit	NOUN
gujaf-120	91	15	-	-	PUNCT
gujaf-120	91	16	oriented	orient	VERB
gujaf-120	91	17	or	or	CCONJ
gujaf-120	91	18	not	not	PART
gujaf-120	91	19	,	,	PUNCT
gujaf-120	91	20	requires	require	VERB
gujaf-120	91	21	a	a	DET
gujaf-120	91	22	significant	significant	ADJ
gujaf-120	91	23	amount	amount	NOUN
gujaf-120	91	24	of	of	ADP
gujaf-120	91	25	working	work	VERB
gujaf-120	91	26	capital	capital	NOUN
gujaf-120	91	27	and	and	CCONJ
gujaf-120	91	28	competent	competent	ADJ
gujaf-120	91	29	administration	administration	NOUN
gujaf-120	91	30	.	.	PUNCT
gujaf-120	92	1	profit	profit	NOUN
gujaf-120	92	2	-	-	PUNCT
gujaf-120	92	3	oriented	orient	VERB
gujaf-120	92	4	businesses	business	NOUN
gujaf-120	92	5	'	'	PART
gujaf-120	92	6	survival	survival	NOUN
gujaf-120	92	7	in	in	ADP
gujaf-120	92	8	today	today	NOUN
gujaf-120	92	9	's	's	PART
gujaf-120	92	10	seemingly	seemingly	ADV
gujaf-120	92	11	vibrant	vibrant	ADJ
gujaf-120	92	12	business	business	NOUN
gujaf-120	92	13	environment	environment	NOUN
gujaf-120	92	14	is	be	AUX
gujaf-120	92	15	in	in	ADP
gujaf-120	92	16	jeopardy	jeopardy	NOUN
gujaf-120	92	17	unless	unless	SCONJ
gujaf-120	92	18	they	they	PRON
gujaf-120	92	19	can	can	AUX
gujaf-120	92	20	meet	meet	VERB
gujaf-120	92	21	their	their	PRON
gujaf-120	92	22	short	short	ADJ
gujaf-120	92	23	-	-	PUNCT
gujaf-120	92	24	term	term	NOUN
gujaf-120	92	25	obligations	obligation	NOUN
gujaf-120	92	26	.	.	PUNCT
gujaf-120	93	1	the	the	DET
gujaf-120	93	2	fundamental	fundamental	ADJ
gujaf-120	93	3	goal	goal	NOUN
gujaf-120	93	4	of	of	ADP
gujaf-120	93	5	wcm	wcm	NOUN
gujaf-120	93	6	is	be	AUX
gujaf-120	93	7	to	to	PART
gujaf-120	93	8	achieve	achieve	VERB
gujaf-120	93	9	an	an	DET
gujaf-120	93	10	ideal	ideal	ADJ
gujaf-120	93	11	balance	balance	NOUN
gujaf-120	93	12	between	between	ADP
gujaf-120	93	13	its	its	PRON
gujaf-120	93	14	proxies	proxy	NOUN
gujaf-120	93	15	,	,	PUNCT
gujaf-120	93	16	it	it	PRON
gujaf-120	93	17	is	be	AUX
gujaf-120	93	18	safe	safe	ADJ
gujaf-120	93	19	to	to	PART
gujaf-120	93	20	say	say	VERB
gujaf-120	93	21	that	that	SCONJ
gujaf-120	93	22	a	a	DET
gujaf-120	93	23	well	well	ADV
gujaf-120	93	24	-	-	PUNCT
gujaf-120	93	25	organized	organize	VERB
gujaf-120	93	26	and	and	CCONJ
gujaf-120	93	27	perfectly	perfectly	ADV
gujaf-120	93	28	managed	manage	VERB
gujaf-120	93	29	working	working	NOUN
gujaf-120	93	30	capital	capital	NOUN
gujaf-120	93	31	will	will	AUX
gujaf-120	93	32	assist	assist	VERB
gujaf-120	93	33	in	in	ADP
gujaf-120	93	34	improving	improve	VERB
gujaf-120	93	35	the	the	DET
gujaf-120	93	36	firm	firm	NOUN
gujaf-120	93	37	's	's	PART
gujaf-120	93	38	operating	operating	NOUN
gujaf-120	93	39	capacity	capacity	NOUN
gujaf-120	93	40	to	to	PART
gujaf-120	93	41	achieve	achieve	VERB
gujaf-120	93	42	its	its	PRON
gujaf-120	93	43	short	short	ADJ
gujaf-120	93	44	-	-	PUNCT
gujaf-120	93	45	term	term	NOUN
gujaf-120	93	46	liquidity	liquidity	NOUN
gujaf-120	93	47	.	.	PUNCT
gujaf-120	94	1	the	the	DET
gujaf-120	94	2	flow	flow	NOUN
gujaf-120	94	3	of	of	ADP
gujaf-120	94	4	capital	capital	NOUN
gujaf-120	94	5	in	in	ADP
gujaf-120	94	6	any	any	DET
gujaf-120	94	7	business	business	NOUN
gujaf-120	94	8	environment	environment	NOUN
gujaf-120	94	9	is	be	AUX
gujaf-120	94	10	ultimately	ultimately	ADV
gujaf-120	94	11	crucial	crucial	ADJ
gujaf-120	94	12	to	to	ADP
gujaf-120	94	13	the	the	DET
gujaf-120	94	14	company	company	NOUN
gujaf-120	94	15	's	's	PART
gujaf-120	94	16	survival	survival	NOUN
gujaf-120	94	17	as	as	SCONJ
gujaf-120	94	18	blood	blood	NOUN
gujaf-120	94	19	circulation	circulation	NOUN
gujaf-120	94	20	is	be	AUX
gujaf-120	94	21	to	to	ADP
gujaf-120	94	22	a	a	DET
gujaf-120	94	23	man‟s	man‟s	NUM
gujaf-120	94	24	health	health	NOUN
gujaf-120	94	25	(	(	PUNCT
gujaf-120	94	26	korede	korede	NOUN
gujaf-120	94	27	,	,	PUNCT
gujaf-120	94	28	2017	2017	NUM
gujaf-120	94	29	)	)	PUNCT
gujaf-120	94	30	.	.	PUNCT
gujaf-120	95	1	working	work	VERB
gujaf-120	95	2	capital	capital	NOUN
gujaf-120	95	3	is	be	AUX
gujaf-120	95	4	referred	refer	VERB
gujaf-120	95	5	to	to	ADP
gujaf-120	95	6	as	as	ADP
gujaf-120	95	7	a	a	DET
gujaf-120	95	8	company	company	NOUN
gujaf-120	95	9	's	's	PART
gujaf-120	95	10	lifeblood	lifeblood	NOUN
gujaf-120	95	11	,	,	PUNCT
gujaf-120	95	12	and	and	CCONJ
gujaf-120	95	13	it	it	PRON
gujaf-120	95	14	refers	refer	VERB
gujaf-120	95	15	to	to	ADP
gujaf-120	95	16	the	the	DET
gujaf-120	95	17	finances	finance	NOUN
gujaf-120	95	18	needed	need	VERB
gujaf-120	95	19	to	to	PART
gujaf-120	95	20	run	run	VERB
gujaf-120	95	21	a	a	DET
gujaf-120	95	22	business	business	NOUN
gujaf-120	95	23	daily	daily	NOUN
gujaf-120	95	24	(	(	PUNCT
gujaf-120	95	25	soyemi	soyemi	NOUN
gujaf-120	95	26	&	&	CCONJ
gujaf-120	95	27	olawale	olawale	ADJ
gujaf-120	95	28	,	,	PUNCT
gujaf-120	95	29	2014	2014	NUM
gujaf-120	95	30	,	,	PUNCT
gujaf-120	95	31	umara	umara	INTJ
gujaf-120	95	32	et	et	PROPN
gujaf-120	95	33	al	al	PROPN
gujaf-120	95	34	.	.	PROPN
gujaf-120	95	35	,	,	PUNCT
gujaf-120	95	36	2009	2009	NUM
gujaf-120	95	37	)	)	PUNCT
gujaf-120	95	38	.	.	PUNCT
gujaf-120	96	1	lack	lack	NOUN
gujaf-120	96	2	of	of	ADP
gujaf-120	96	3	adequate	adequate	ADJ
gujaf-120	96	4	working	work	VERB
gujaf-120	96	5	capital	capital	NOUN
gujaf-120	96	6	management	management	NOUN
gujaf-120	96	7	remains	remain	VERB
gujaf-120	96	8	one	one	NUM
gujaf-120	96	9	major	major	ADJ
gujaf-120	96	10	reason	reason	NOUN
gujaf-120	96	11	why	why	SCONJ
gujaf-120	96	12	businesses	business	NOUN
gujaf-120	96	13	will	will	AUX
gujaf-120	96	14	often	often	ADV
gujaf-120	96	15	run	run	VERB
gujaf-120	96	16	into	into	ADP
gujaf-120	96	17	trouble	trouble	NOUN
gujaf-120	96	18	worldwide	worldwide	ADV
gujaf-120	96	19	.	.	PUNCT
gujaf-120	97	1	it	it	PRON
gujaf-120	97	2	is	be	AUX
gujaf-120	97	3	very	very	ADV
gujaf-120	97	4	strenuous	strenuous	ADJ
gujaf-120	97	5	to	to	PART
gujaf-120	97	6	run	run	VERB
gujaf-120	97	7	a	a	DET
gujaf-120	97	8	successful	successful	ADJ
gujaf-120	97	9	business	business	NOUN
gujaf-120	97	10	without	without	ADP
gujaf-120	97	11	it	it	PRON
gujaf-120	97	12	.	.	PUNCT
gujaf-120	98	1	working	work	VERB
gujaf-120	98	2	capital	capital	NOUN
gujaf-120	98	3	,	,	PUNCT
gujaf-120	98	4	therefore	therefore	ADV
gujaf-120	98	5	,	,	PUNCT
gujaf-120	98	6	is	be	AUX
gujaf-120	98	7	a	a	DET
gujaf-120	98	8	critical	critical	ADJ
gujaf-120	98	9	component	component	NOUN
gujaf-120	98	10	of	of	ADP
gujaf-120	98	11	any	any	DET
gujaf-120	98	12	business	business	NOUN
gujaf-120	98	13	entity	entity	NOUN
gujaf-120	98	14	that	that	PRON
gujaf-120	98	15	demands	demand	VERB
gujaf-120	98	16	immediate	immediate	ADJ
gujaf-120	98	17	and	and	CCONJ
gujaf-120	98	18	appropriate	appropriate	ADJ
gujaf-120	98	19	attention	attention	NOUN
gujaf-120	98	20	,	,	PUNCT
gujaf-120	98	21	as	as	ADV
gujaf-120	98	22	well	well	ADV
gujaf-120	98	23	as	as	ADP
gujaf-120	98	24	correct	correct	ADJ
gujaf-120	98	25	setup	setup	NOUN
gujaf-120	98	26	and	and	CCONJ
gujaf-120	98	27	administration	administration	NOUN
gujaf-120	98	28	.	.	PUNCT
gujaf-120	99	1	due	due	ADP
gujaf-120	99	2	to	to	ADP
gujaf-120	99	3	the	the	DET
gujaf-120	99	4	scarcity	scarcity	NOUN
gujaf-120	99	5	of	of	ADP
gujaf-120	99	6	a	a	DET
gujaf-120	99	7	company	company	NOUN
gujaf-120	99	8	's	's	PART
gujaf-120	99	9	resources	resource	NOUN
gujaf-120	99	10	,	,	PUNCT
gujaf-120	99	11	management	management	NOUN
gujaf-120	99	12	must	must	AUX
gujaf-120	99	13	ensure	ensure	VERB
gujaf-120	99	14	that	that	SCONJ
gujaf-120	99	15	the	the	DET
gujaf-120	99	16	working	work	VERB
gujaf-120	99	17	capital	capital	NOUN
gujaf-120	99	18	of	of	ADP
gujaf-120	99	19	the	the	DET
gujaf-120	99	20	company	company	NOUN
gujaf-120	99	21	is	be	AUX
gujaf-120	99	22	well	well	ADV
gujaf-120	99	23	managed	manage	VERB
gujaf-120	99	24	to	to	PART
gujaf-120	99	25	achieve	achieve	VERB
gujaf-120	99	26	high	high	ADJ
gujaf-120	99	27	profitability	profitability	NOUN
gujaf-120	99	28	and	and	CCONJ
gujaf-120	99	29	overall	overall	ADJ
gujaf-120	99	30	performance	performance	NOUN
gujaf-120	99	31	.	.	PUNCT
gujaf-120	100	1	a	a	DET
gujaf-120	100	2	company	company	NOUN
gujaf-120	100	3	's	's	PART
gujaf-120	100	4	profitability	profitability	NOUN
gujaf-120	100	5	is	be	AUX
gujaf-120	100	6	thought	think	VERB
gujaf-120	100	7	to	to	PART
gujaf-120	100	8	be	be	AUX
gujaf-120	100	9	largely	largely	ADV
gujaf-120	100	10	determined	determine	VERB
gujaf-120	100	11	by	by	ADP
gujaf-120	100	12	how	how	SCONJ
gujaf-120	100	13	liquid	liquid	ADJ
gujaf-120	100	14	it	it	PRON
gujaf-120	100	15	is	be	AUX
gujaf-120	100	16	.	.	PUNCT
gujaf-120	101	1	while	while	SCONJ
gujaf-120	101	2	liquidity	liquidity	NOUN
gujaf-120	101	3	and	and	CCONJ
gujaf-120	101	4	profitability	profitability	NOUN
gujaf-120	101	5	are	be	AUX
gujaf-120	101	6	not	not	PART
gujaf-120	101	7	synonymous	synonymous	ADJ
gujaf-120	101	8	,	,	PUNCT
gujaf-120	101	9	they	they	PRON
gujaf-120	101	10	are	be	AUX
gujaf-120	101	11	both	both	ADV
gujaf-120	101	12	important	important	ADJ
gujaf-120	101	13	goals	goal	NOUN
gujaf-120	101	14	for	for	ADP
gujaf-120	101	15	most	most	ADJ
gujaf-120	101	16	businesses	business	NOUN
gujaf-120	101	17	.	.	PUNCT
gujaf-120	102	1	most	most	ADJ
gujaf-120	102	2	businesses	business	NOUN
gujaf-120	102	3	struggle	struggle	VERB
gujaf-120	102	4	to	to	PART
gujaf-120	102	5	balance	balance	VERB
gujaf-120	102	6	their	their	PRON
gujaf-120	102	7	working	work	VERB
gujaf-120	102	8	capital	capital	NOUN
gujaf-120	102	9	in	in	ADP
gujaf-120	102	10	a	a	DET
gujaf-120	102	11	way	way	NOUN
gujaf-120	102	12	that	that	PRON
gujaf-120	102	13	allows	allow	VERB
gujaf-120	102	14	them	they	PRON
gujaf-120	102	15	to	to	PART
gujaf-120	102	16	profit	profit	VERB
gujaf-120	102	17	.	.	PUNCT
gujaf-120	103	1	as	as	ADP
gujaf-120	103	2	a	a	DET
gujaf-120	103	3	result	result	NOUN
gujaf-120	103	4	,	,	PUNCT
gujaf-120	103	5	they	they	PRON
gujaf-120	103	6	frequently	frequently	ADV
gujaf-120	103	7	incur	incur	VERB
gujaf-120	103	8	debts	debt	NOUN
gujaf-120	103	9	,	,	PUNCT
gujaf-120	103	10	and	and	CCONJ
gujaf-120	103	11	their	their	PRON
gujaf-120	103	12	performance	performance	NOUN
gujaf-120	103	13	suffers	suffer	VERB
gujaf-120	103	14	in	in	ADP
gujaf-120	103	15	the	the	DET
gujaf-120	103	16	long	long	ADJ
gujaf-120	103	17	run	run	NOUN
gujaf-120	103	18	,	,	PUNCT
gujaf-120	103	19	leaving	leave	VERB
gujaf-120	103	20	the	the	DET
gujaf-120	103	21	company	company	NOUN
gujaf-120	103	22	unable	unable	ADJ
gujaf-120	103	23	to	to	PART
gujaf-120	103	24	make	make	VERB
gujaf-120	103	25	its	its	PRON
gujaf-120	103	26	financial	financial	ADJ
gujaf-120	103	27	obligations	obligation	NOUN
gujaf-120	103	28	on	on	ADP
gujaf-120	103	29	time	time	NOUN
gujaf-120	103	30	.	.	PUNCT
gujaf-120	104	1	the	the	DET
gujaf-120	104	2	study	study	NOUN
gujaf-120	104	3	's	's	PART
gujaf-120	104	4	major	major	ADJ
gujaf-120	104	5	goal	goal	NOUN
gujaf-120	104	6	is	be	AUX
gujaf-120	104	7	to	to	PART
gujaf-120	104	8	find	find	VERB
gujaf-120	104	9	out	out	ADP
gujaf-120	104	10	the	the	DET
gujaf-120	104	11	extent	extent	NOUN
gujaf-120	104	12	of	of	ADP
gujaf-120	104	13	the	the	DET
gujaf-120	104	14	effect	effect	NOUN
gujaf-120	104	15	wcm	wcm	NOUN
gujaf-120	104	16	has	have	VERB
gujaf-120	104	17	on	on	ADP
gujaf-120	104	18	the	the	DET
gujaf-120	104	19	profits	profit	NOUN
gujaf-120	104	20	of	of	ADP
gujaf-120	104	21	nigeria	nigeria	PROPN
gujaf-120	104	22	's	's	PART
gujaf-120	104	23	listed	list	VERB
gujaf-120	104	24	consumer	consumer	NOUN
gujaf-120	104	25	goods	good	NOUN
gujaf-120	104	26	and	and	CCONJ
gujaf-120	104	27	industrial	industrial	ADJ
gujaf-120	104	28	sectors	sector	NOUN
gujaf-120	104	29	.	.	PUNCT
gujaf-120	105	1	it	it	PRON
gujaf-120	105	2	is	be	AUX
gujaf-120	105	3	necessary	necessary	ADJ
gujaf-120	105	4	to	to	PART
gujaf-120	105	5	carry	carry	VERB
gujaf-120	105	6	out	out	ADP
gujaf-120	105	7	this	this	DET
gujaf-120	105	8	research	research	NOUN
gujaf-120	105	9	in	in	ADP
gujaf-120	105	10	other	other	ADJ
gujaf-120	105	11	to	to	PART
gujaf-120	105	12	determine	determine	VERB
gujaf-120	105	13	which	which	DET
gujaf-120	105	14	proxies	proxy	NOUN
gujaf-120	105	15	of	of	ADP
gujaf-120	105	16	factors	factor	NOUN
gujaf-120	105	17	of	of	ADP
gujaf-120	105	18	working	work	VERB
gujaf-120	105	19	capital	capital	NOUN
gujaf-120	105	20	management	management	NOUN
gujaf-120	105	21	in	in	ADP
gujaf-120	105	22	nigeria	nigeria	PROPN
gujaf-120	105	23	's	's	PART
gujaf-120	105	24	consumer	consumer	NOUN
gujaf-120	105	25	and	and	CCONJ
gujaf-120	105	26	industrial	industrial	ADJ
gujaf-120	105	27	goods	good	NOUN
gujaf-120	105	28	industries	industry	NOUN
gujaf-120	105	29	need	need	VERB
gujaf-120	105	30	to	to	PART
gujaf-120	105	31	be	be	AUX
gujaf-120	105	32	increased	increase	VERB
gujaf-120	105	33	,	,	PUNCT
gujaf-120	105	34	maintained	maintain	VERB
gujaf-120	105	35	,	,	PUNCT
gujaf-120	105	36	or	or	CCONJ
gujaf-120	105	37	decreased	decrease	VERB
gujaf-120	105	38	.	.	PUNCT
gujaf-120	106	1	the	the	DET
gujaf-120	106	2	research	research	NOUN
gujaf-120	106	3	attempts	attempt	VERB
gujaf-120	106	4	to	to	PART
gujaf-120	106	5	answer	answer	VERB
gujaf-120	106	6	the	the	DET
gujaf-120	106	7	following	follow	VERB
gujaf-120	106	8	questions	question	NOUN
gujaf-120	106	9	:	:	PUNCT
gujaf-120	106	10	a	a	X
gujaf-120	106	11	)	)	PUNCT
gujaf-120	106	12	what	what	PRON
gujaf-120	106	13	is	be	AUX
gujaf-120	106	14	the	the	DET
gujaf-120	106	15	effect	effect	NOUN
gujaf-120	106	16	of	of	ADP
gujaf-120	106	17	the	the	DET
gujaf-120	106	18	cash	cash	NOUN
gujaf-120	106	19	conversion	conversion	NOUN
gujaf-120	106	20	circle	circle	NOUN
gujaf-120	106	21	on	on	ADP
gujaf-120	106	22	the	the	DET
gujaf-120	106	23	roa	roa	NOUN
gujaf-120	106	24	of	of	ADP
gujaf-120	106	25	the	the	DET
gujaf-120	106	26	listed	list	VERB
gujaf-120	106	27	consumer	consumer	NOUN
gujaf-120	106	28	and	and	CCONJ
gujaf-120	106	29	industrial	industrial	ADJ
gujaf-120	106	30	goods	good	NOUN
gujaf-120	106	31	sector	sector	NOUN
gujaf-120	106	32	in	in	ADP
gujaf-120	106	33	nigeria	nigeria	PROPN
gujaf-120	106	34	?	?	PUNCT
gujaf-120	107	1	b	b	X
gujaf-120	107	2	)	)	PUNCT
gujaf-120	107	3	how	how	SCONJ
gujaf-120	107	4	does	do	AUX
gujaf-120	107	5	the	the	DET
gujaf-120	107	6	inventory	inventory	NOUN
gujaf-120	107	7	collection	collection	NOUN
gujaf-120	107	8	period	period	NOUN
gujaf-120	107	9	impact	impact	NOUN
gujaf-120	107	10	the	the	DET
gujaf-120	107	11	roa	roa	NOUN
gujaf-120	107	12	on	on	ADP
gujaf-120	107	13	listed	list	VERB
gujaf-120	107	14	consumers	consumer	NOUN
gujaf-120	107	15	and	and	CCONJ
gujaf-120	107	16	the	the	DET
gujaf-120	107	17	industrial	industrial	ADJ
gujaf-120	107	18	goods	good	NOUN
gujaf-120	107	19	sector	sector	NOUN
gujaf-120	107	20	in	in	ADP
gujaf-120	107	21	nigeria	nigeria	PROPN
gujaf-120	107	22	?	?	PUNCT
gujaf-120	108	1	c	c	X
gujaf-120	108	2	)	)	PUNCT
gujaf-120	108	3	does	do	AUX
gujaf-120	108	4	the	the	DET
gujaf-120	108	5	working	work	VERB
gujaf-120	108	6	capital	capital	NOUN
gujaf-120	108	7	ratio	ratio	NOUN
gujaf-120	108	8	to	to	ADP
gujaf-120	108	9	revenue	revenue	NOUN
gujaf-120	108	10	have	have	VERB
gujaf-120	108	11	any	any	DET
gujaf-120	108	12	impact	impact	NOUN
gujaf-120	108	13	on	on	ADP
gujaf-120	108	14	the	the	DET
gujaf-120	108	15	return	return	NOUN
gujaf-120	108	16	on	on	ADP
gujaf-120	108	17	assets	asset	NOUN
gujaf-120	108	18	of	of	ADP
gujaf-120	108	19	the	the	DET
gujaf-120	108	20	listed	list	VERB
gujaf-120	108	21	consumer	consumer	NOUN
gujaf-120	108	22	and	and	CCONJ
gujaf-120	108	23	industrial	industrial	ADJ
gujaf-120	108	24	goods	good	NOUN
gujaf-120	108	25	sector	sector	NOUN
gujaf-120	108	26	in	in	ADP
gujaf-120	108	27	nigeria	nigeria	PROPN
gujaf-120	108	28	?	?	PUNCT
gujaf-120	109	1	d	d	X
gujaf-120	109	2	)	)	PUNCT
gujaf-120	109	3	what	what	PRON
gujaf-120	109	4	is	be	AUX
gujaf-120	109	5	the	the	DET
gujaf-120	109	6	extent	extent	NOUN
gujaf-120	109	7	of	of	ADP
gujaf-120	109	8	the	the	DET
gujaf-120	109	9	effect	effect	NOUN
gujaf-120	109	10	the	the	DET
gujaf-120	109	11	current	current	ADJ
gujaf-120	109	12	ratio	ratio	NOUN
gujaf-120	109	13	has	have	VERB
gujaf-120	109	14	on	on	ADP
gujaf-120	109	15	the	the	DET
gujaf-120	109	16	return	return	NOUN
gujaf-120	109	17	on	on	ADP
gujaf-120	109	18	assets	asset	NOUN
gujaf-120	109	19	of	of	ADP
gujaf-120	109	20	the	the	DET
gujaf-120	109	21	listed	list	VERB
gujaf-120	109	22	consumer	consumer	NOUN
gujaf-120	109	23	and	and	CCONJ
gujaf-120	109	24	industrial	industrial	ADJ
gujaf-120	109	25	goods	good	NOUN
gujaf-120	109	26	sector	sector	NOUN
gujaf-120	109	27	in	in	ADP
gujaf-120	109	28	nigeria	nigeria	PROPN
gujaf-120	109	29	?	?	PUNCT
gujaf-120	110	1	in	in	ADP
gujaf-120	110	2	light	light	NOUN
gujaf-120	110	3	of	of	ADP
gujaf-120	110	4	the	the	DET
gujaf-120	110	5	above	above	ADJ
gujaf-120	110	6	questions	question	NOUN
gujaf-120	110	7	,	,	PUNCT
gujaf-120	110	8	the	the	DET
gujaf-120	110	9	following	follow	VERB
gujaf-120	110	10	null	null	ADJ
gujaf-120	110	11	hypothesis	hypothesis	NOUN
gujaf-120	110	12	is	be	AUX
gujaf-120	110	13	proposed	propose	VERB
gujaf-120	110	14	for	for	ADP
gujaf-120	110	15	the	the	DET
gujaf-120	110	16	investigation	investigation	NOUN
gujaf-120	110	17	:	:	PUNCT
gujaf-120	110	18	h01	h01	NOUN
gujaf-120	110	19	:	:	PUNCT
gujaf-120	110	20	the	the	DET
gujaf-120	110	21	return	return	NOUN
gujaf-120	110	22	on	on	ADP
gujaf-120	110	23	assets	asset	NOUN
gujaf-120	110	24	of	of	ADP
gujaf-120	110	25	the	the	DET
gujaf-120	110	26	consumer	consumer	NOUN
gujaf-120	110	27	and	and	CCONJ
gujaf-120	110	28	industrial	industrial	ADJ
gujaf-120	110	29	goods	good	NOUN
gujaf-120	110	30	companies	company	NOUN
gujaf-120	110	31	is	be	AUX
gujaf-120	110	32	unaffected	unaffected	ADJ
gujaf-120	110	33	by	by	ADP
gujaf-120	110	34	the	the	DET
gujaf-120	110	35	cash	cash	NOUN
gujaf-120	110	36	conversion	conversion	NOUN
gujaf-120	110	37	circle	circle	NOUN
gujaf-120	110	38	.	.	PUNCT
gujaf-120	111	1	h02	h02	NOUN
gujaf-120	111	2	:	:	PUNCT
gujaf-120	111	3	the	the	DET
gujaf-120	111	4	return	return	NOUN
gujaf-120	111	5	on	on	ADP
gujaf-120	111	6	assets	asset	NOUN
gujaf-120	111	7	of	of	ADP
gujaf-120	111	8	the	the	DET
gujaf-120	111	9	consumer	consumer	NOUN
gujaf-120	111	10	and	and	CCONJ
gujaf-120	111	11	industrial	industrial	ADJ
gujaf-120	111	12	goods	good	NOUN
gujaf-120	111	13	firms	firm	NOUN
gujaf-120	111	14	is	be	AUX
gujaf-120	111	15	unaffected	unaffected	ADJ
gujaf-120	111	16	by	by	ADP
gujaf-120	111	17	inventory	inventory	NOUN
gujaf-120	111	18	collection	collection	NOUN
gujaf-120	111	19	periods	period	NOUN
gujaf-120	111	20	.	.	PUNCT
gujaf-120	112	1	h03	h03	NOUN
gujaf-120	112	2	:	:	PUNCT
gujaf-120	112	3	the	the	DET
gujaf-120	112	4	working	work	VERB
gujaf-120	112	5	capital	capital	NOUN
gujaf-120	112	6	to	to	ADP
gujaf-120	112	7	revenue	revenue	NOUN
gujaf-120	112	8	ratio	ratio	NOUN
gujaf-120	112	9	does	do	AUX
gujaf-120	112	10	not	not	PART
gujaf-120	112	11	cause	cause	VERB
gujaf-120	112	12	any	any	DET
gujaf-120	112	13	variation	variation	NOUN
gujaf-120	112	14	in	in	ADP
gujaf-120	112	15	the	the	DET
gujaf-120	112	16	return	return	NOUN
gujaf-120	112	17	on	on	ADP
gujaf-120	112	18	assets	asset	NOUN
gujaf-120	112	19	of	of	ADP
gujaf-120	112	20	consumer	consumer	NOUN
gujaf-120	112	21	and	and	CCONJ
gujaf-120	112	22	industrial	industrial	ADJ
gujaf-120	112	23	goods	good	NOUN
gujaf-120	112	24	companies	company	NOUN
gujaf-120	112	25	.	.	PUNCT
gujaf-120	113	1	3	3	NUM
gujaf-120	113	2	h04	h04	NOUN
gujaf-120	113	3	:	:	PUNCT
gujaf-120	113	4	in	in	ADP
gujaf-120	113	5	nigeria	nigeria	PROPN
gujaf-120	113	6	,	,	PUNCT
gujaf-120	113	7	the	the	DET
gujaf-120	113	8	current	current	ADJ
gujaf-120	113	9	ratio	ratio	NOUN
gujaf-120	113	10	does	do	AUX
gujaf-120	113	11	not	not	PART
gujaf-120	113	12	affect	affect	VERB
gujaf-120	113	13	the	the	DET
gujaf-120	113	14	return	return	NOUN
gujaf-120	113	15	on	on	ADP
gujaf-120	113	16	assets	asset	NOUN
gujaf-120	113	17	of	of	ADP
gujaf-120	113	18	the	the	DET
gujaf-120	113	19	listed	list	VERB
gujaf-120	113	20	consumer	consumer	NOUN
gujaf-120	113	21	and	and	CCONJ
gujaf-120	113	22	industrial	industrial	ADJ
gujaf-120	113	23	products	product	NOUN
gujaf-120	113	24	industry	industry	NOUN
gujaf-120	113	25	.	.	PUNCT
gujaf-120	114	1	the	the	DET
gujaf-120	114	2	outcome	outcome	NOUN
gujaf-120	114	3	of	of	ADP
gujaf-120	114	4	this	this	DET
gujaf-120	114	5	investigation	investigation	NOUN
gujaf-120	114	6	will	will	AUX
gujaf-120	114	7	be	be	AUX
gujaf-120	114	8	valuable	valuable	ADJ
gujaf-120	114	9	to	to	ADP
gujaf-120	114	10	the	the	DET
gujaf-120	114	11	management	management	NOUN
gujaf-120	114	12	of	of	ADP
gujaf-120	114	13	these	these	DET
gujaf-120	114	14	companies	company	NOUN
gujaf-120	114	15	in	in	ADP
gujaf-120	114	16	determining	determine	VERB
gujaf-120	114	17	which	which	DET
gujaf-120	114	18	aspects	aspect	NOUN
gujaf-120	114	19	of	of	ADP
gujaf-120	114	20	working	work	VERB
gujaf-120	114	21	capital	capital	NOUN
gujaf-120	114	22	require	require	VERB
gujaf-120	114	23	special	special	ADJ
gujaf-120	114	24	attention	attention	NOUN
gujaf-120	114	25	.	.	PUNCT
gujaf-120	115	1	this	this	DET
gujaf-120	115	2	plan	plan	NOUN
gujaf-120	115	3	may	may	AUX
gujaf-120	115	4	include	include	VERB
gujaf-120	115	5	a	a	DET
gujaf-120	115	6	shorter	short	ADJ
gujaf-120	115	7	inventory	inventory	NOUN
gujaf-120	115	8	holding	holding	NOUN
gujaf-120	115	9	/	/	SYM
gujaf-120	115	10	conversion	conversion	NOUN
gujaf-120	115	11	period	period	NOUN
gujaf-120	115	12	or	or	CCONJ
gujaf-120	115	13	an	an	DET
gujaf-120	115	14	adjusted	adjust	VERB
gujaf-120	115	15	current	current	ADJ
gujaf-120	115	16	ratio	ratio	NOUN
gujaf-120	115	17	which	which	PRON
gujaf-120	115	18	may	may	AUX
gujaf-120	115	19	go	go	VERB
gujaf-120	115	20	a	a	DET
gujaf-120	115	21	long	long	ADJ
gujaf-120	115	22	way	way	NOUN
gujaf-120	115	23	in	in	ADP
gujaf-120	115	24	the	the	DET
gujaf-120	115	25	upward	upward	ADJ
gujaf-120	115	26	review	review	NOUN
gujaf-120	115	27	of	of	ADP
gujaf-120	115	28	their	their	PRON
gujaf-120	115	29	profits	profit	NOUN
gujaf-120	115	30	.	.	PUNCT
gujaf-120	116	1	2	2	X
gujaf-120	116	2	.	.	X
gujaf-120	116	3	literature	literature	NOUN
gujaf-120	116	4	review	review	PROPN
gujaf-120	116	5	and	and	CCONJ
gujaf-120	116	6	theoretical	theoretical	ADJ
gujaf-120	116	7	framework	framework	NOUN
gujaf-120	116	8	working	work	VERB
gujaf-120	116	9	capital	capital	NOUN
gujaf-120	116	10	is	be	AUX
gujaf-120	116	11	the	the	DET
gujaf-120	116	12	surplus	surplus	NOUN
gujaf-120	116	13	of	of	ADP
gujaf-120	116	14	current	current	ADJ
gujaf-120	116	15	assets	asset	NOUN
gujaf-120	116	16	over	over	ADP
gujaf-120	116	17	current	current	ADJ
gujaf-120	116	18	liabilities	liability	NOUN
gujaf-120	116	19	in	in	ADP
gujaf-120	116	20	the	the	DET
gujaf-120	116	21	gross	gross	ADJ
gujaf-120	116	22	concept	concept	NOUN
gujaf-120	116	23	,	,	PUNCT
gujaf-120	116	24	which	which	PRON
gujaf-120	116	25	is	be	AUX
gujaf-120	116	26	commonly	commonly	ADV
gujaf-120	116	27	referred	refer	VERB
gujaf-120	116	28	to	to	ADP
gujaf-120	116	29	as	as	ADP
gujaf-120	116	30	gross	gross	ADJ
gujaf-120	116	31	working	working	NOUN
gujaf-120	116	32	capital	capital	NOUN
gujaf-120	116	33	,	,	PUNCT
gujaf-120	116	34	where	where	SCONJ
gujaf-120	116	35	working	working	NOUN
gujaf-120	116	36	capital	capital	NOUN
gujaf-120	116	37	is	be	AUX
gujaf-120	116	38	defined	define	VERB
gujaf-120	116	39	as	as	ADP
gujaf-120	116	40	the	the	DET
gujaf-120	116	41	excess	excess	NOUN
gujaf-120	116	42	of	of	ADP
gujaf-120	116	43	current	current	ADJ
gujaf-120	116	44	assets	asset	NOUN
gujaf-120	116	45	over	over	ADP
gujaf-120	116	46	current	current	ADJ
gujaf-120	116	47	liabilities	liability	NOUN
gujaf-120	116	48	in	in	ADP
gujaf-120	116	49	the	the	DET
gujaf-120	116	50	qualitative	qualitative	ADJ
gujaf-120	116	51	concept	concept	NOUN
gujaf-120	116	52	,	,	PUNCT
gujaf-120	116	53	which	which	PRON
gujaf-120	116	54	is	be	AUX
gujaf-120	116	55	commonly	commonly	ADV
gujaf-120	116	56	referred	refer	VERB
gujaf-120	116	57	to	to	ADP
gujaf-120	116	58	as	as	ADP
gujaf-120	116	59	networking	network	VERB
gujaf-120	116	60	capital	capital	NOUN
gujaf-120	116	61	.	.	PUNCT
gujaf-120	117	1	networking	network	VERB
gujaf-120	117	2	capital	capital	NOUN
gujaf-120	117	3	is	be	AUX
gujaf-120	117	4	the	the	DET
gujaf-120	117	5	variance	variance	NOUN
gujaf-120	117	6	between	between	ADP
gujaf-120	117	7	a	a	DET
gujaf-120	117	8	company	company	NOUN
gujaf-120	117	9	's	's	PART
gujaf-120	117	10	current	current	ADJ
gujaf-120	117	11	assets	asset	NOUN
gujaf-120	117	12	and	and	CCONJ
gujaf-120	117	13	liabilities	liability	NOUN
gujaf-120	117	14	.	.	PUNCT
gujaf-120	118	1	as	as	ADP
gujaf-120	118	2	a	a	DET
gujaf-120	118	3	result	result	NOUN
gujaf-120	118	4	,	,	PUNCT
gujaf-120	118	5	this	this	PRON
gujaf-120	118	6	is	be	AUX
gujaf-120	118	7	the	the	DET
gujaf-120	118	8	number	number	NOUN
gujaf-120	118	9	of	of	ADP
gujaf-120	118	10	current	current	ADJ
gujaf-120	118	11	assets	asset	NOUN
gujaf-120	118	12	that	that	PRON
gujaf-120	118	13	will	will	AUX
gujaf-120	118	14	be	be	AUX
gujaf-120	118	15	left	leave	VERB
gujaf-120	118	16	once	once	ADV
gujaf-120	118	17	all	all	DET
gujaf-120	118	18	current	current	ADJ
gujaf-120	118	19	liabilities	liability	NOUN
gujaf-120	118	20	have	have	AUX
gujaf-120	118	21	been	be	AUX
gujaf-120	118	22	paid	pay	VERB
gujaf-120	118	23	off	off	ADP
gujaf-120	118	24	.	.	PUNCT
gujaf-120	119	1	working	work	VERB
gujaf-120	119	2	capital	capital	NOUN
gujaf-120	119	3	,	,	PUNCT
gujaf-120	119	4	according	accord	VERB
gujaf-120	119	5	to	to	ADP
gujaf-120	119	6	windaus	windaus	NOUN
gujaf-120	119	7	(	(	PUNCT
gujaf-120	119	8	2014	2014	NUM
gujaf-120	119	9	)	)	PUNCT
gujaf-120	119	10	,	,	PUNCT
gujaf-120	119	11	provides	provide	VERB
gujaf-120	119	12	a	a	DET
gujaf-120	119	13	clear	clear	ADJ
gujaf-120	119	14	indication	indication	NOUN
gujaf-120	119	15	of	of	ADP
gujaf-120	119	16	how	how	SCONJ
gujaf-120	119	17	well	well	ADV
gujaf-120	119	18	a	a	DET
gujaf-120	119	19	corporation	corporation	NOUN
gujaf-120	119	20	is	be	AUX
gujaf-120	119	21	managed	manage	VERB
gujaf-120	119	22	and	and	CCONJ
gujaf-120	119	23	reliably	reliably	ADV
gujaf-120	119	24	reflects	reflect	VERB
gujaf-120	119	25	proper	proper	ADJ
gujaf-120	119	26	management	management	NOUN
gujaf-120	119	27	.	.	PUNCT
gujaf-120	120	1	the	the	DET
gujaf-120	120	2	degree	degree	NOUN
gujaf-120	120	3	or	or	CCONJ
gujaf-120	120	4	volume	volume	NOUN
gujaf-120	120	5	of	of	ADP
gujaf-120	120	6	current	current	ADJ
gujaf-120	120	7	assets	asset	NOUN
gujaf-120	120	8	and	and	CCONJ
gujaf-120	120	9	liabilities	liability	NOUN
gujaf-120	120	10	can	can	AUX
gujaf-120	120	11	have	have	VERB
gujaf-120	120	12	different	different	ADJ
gujaf-120	120	13	effects	effect	NOUN
gujaf-120	120	14	on	on	ADP
gujaf-120	120	15	a	a	DET
gujaf-120	120	16	company	company	NOUN
gujaf-120	120	17	's	's	PART
gujaf-120	120	18	profitability	profitability	NOUN
gujaf-120	120	19	,	,	PUNCT
gujaf-120	120	20	for	for	ADP
gujaf-120	120	21	example	example	NOUN
gujaf-120	120	22	,	,	PUNCT
gujaf-120	120	23	having	have	VERB
gujaf-120	120	24	too	too	ADV
gujaf-120	120	25	many	many	ADJ
gujaf-120	120	26	current	current	ADJ
gujaf-120	120	27	assets	asset	NOUN
gujaf-120	120	28	can	can	AUX
gujaf-120	120	29	alter	alter	VERB
gujaf-120	120	30	the	the	DET
gujaf-120	120	31	company	company	NOUN
gujaf-120	120	32	's	's	PART
gujaf-120	120	33	profitability	profitability	NOUN
gujaf-120	120	34	;	;	PUNCT
gujaf-120	120	35	however	however	ADV
gujaf-120	120	36	,	,	PUNCT
gujaf-120	120	37	having	have	VERB
gujaf-120	120	38	too	too	ADV
gujaf-120	120	39	few	few	ADJ
gujaf-120	120	40	current	current	ADJ
gujaf-120	120	41	assets	asset	NOUN
gujaf-120	120	42	can	can	AUX
gujaf-120	120	43	steer	steer	VERB
gujaf-120	120	44	a	a	DET
gujaf-120	120	45	significant	significant	ADJ
gujaf-120	120	46	reduction	reduction	NOUN
gujaf-120	120	47	in	in	ADP
gujaf-120	120	48	liquidity	liquidity	NOUN
gujaf-120	120	49	and	and	CCONJ
gujaf-120	120	50	stock	stock	NOUN
gujaf-120	120	51	-	-	PUNCT
gujaf-120	120	52	outs	out	NOUN
gujaf-120	120	53	,	,	PUNCT
gujaf-120	120	54	which	which	PRON
gujaf-120	120	55	can	can	AUX
gujaf-120	120	56	make	make	VERB
gujaf-120	120	57	it	it	PRON
gujaf-120	120	58	difficult	difficult	ADJ
gujaf-120	120	59	to	to	PART
gujaf-120	120	60	maintain	maintain	VERB
gujaf-120	120	61	the	the	DET
gujaf-120	120	62	best	good	ADJ
gujaf-120	120	63	working	work	VERB
gujaf-120	120	64	capital	capital	NOUN
gujaf-120	120	65	.	.	PUNCT
gujaf-120	121	1	profitability	profitability	NOUN
gujaf-120	121	2	is	be	AUX
gujaf-120	121	3	an	an	DET
gujaf-120	121	4	investment	investment	NOUN
gujaf-120	121	5	's	's	PART
gujaf-120	121	6	ability	ability	NOUN
gujaf-120	121	7	to	to	PART
gujaf-120	121	8	generate	generate	VERB
gujaf-120	121	9	a	a	DET
gujaf-120	121	10	profit	profit	NOUN
gujaf-120	121	11	from	from	ADP
gujaf-120	121	12	its	its	PRON
gujaf-120	121	13	use	use	NOUN
gujaf-120	121	14	.	.	PUNCT
gujaf-120	122	1	every	every	DET
gujaf-120	122	2	business	business	NOUN
gujaf-120	122	3	's	's	PART
gujaf-120	122	4	goal	goal	NOUN
gujaf-120	122	5	is	be	AUX
gujaf-120	122	6	to	to	PART
gujaf-120	122	7	maintain	maintain	VERB
gujaf-120	122	8	a	a	DET
gujaf-120	122	9	healthy	healthy	ADJ
gujaf-120	122	10	financial	financial	ADJ
gujaf-120	122	11	position	position	NOUN
gujaf-120	122	12	,	,	PUNCT
gujaf-120	122	13	which	which	PRON
gujaf-120	122	14	can	can	AUX
gujaf-120	122	15	only	only	ADV
gujaf-120	122	16	be	be	AUX
gujaf-120	122	17	accomplished	accomplish	VERB
gujaf-120	122	18	if	if	SCONJ
gujaf-120	122	19	the	the	DET
gujaf-120	122	20	company	company	NOUN
gujaf-120	122	21	earns	earn	VERB
gujaf-120	122	22	a	a	DET
gujaf-120	122	23	profit	profit	NOUN
gujaf-120	122	24	on	on	ADP
gujaf-120	122	25	its	its	PRON
gujaf-120	122	26	investments	investment	NOUN
gujaf-120	122	27	.	.	PUNCT
gujaf-120	123	1	any	any	DET
gujaf-120	123	2	company	company	NOUN
gujaf-120	123	3	that	that	PRON
gujaf-120	123	4	continually	continually	ADV
gujaf-120	123	5	fails	fail	VERB
gujaf-120	123	6	to	to	PART
gujaf-120	123	7	make	make	VERB
gujaf-120	123	8	a	a	DET
gujaf-120	123	9	profit	profit	NOUN
gujaf-120	123	10	on	on	ADP
gujaf-120	123	11	all	all	PRON
gujaf-120	123	12	of	of	ADP
gujaf-120	123	13	its	its	PRON
gujaf-120	123	14	investments	investment	NOUN
gujaf-120	123	15	is	be	AUX
gujaf-120	123	16	doomed	doom	VERB
gujaf-120	123	17	to	to	PART
gujaf-120	123	18	collapse	collapse	VERB
gujaf-120	123	19	.	.	PUNCT
gujaf-120	124	1	the	the	DET
gujaf-120	124	2	ability	ability	NOUN
gujaf-120	124	3	and	and	CCONJ
gujaf-120	124	4	capability	capability	NOUN
gujaf-120	124	5	of	of	ADP
gujaf-120	124	6	a	a	DET
gujaf-120	124	7	business	business	NOUN
gujaf-120	124	8	to	to	PART
gujaf-120	124	9	earn	earn	VERB
gujaf-120	124	10	and	and	CCONJ
gujaf-120	124	11	maintain	maintain	VERB
gujaf-120	124	12	a	a	DET
gujaf-120	124	13	healthy	healthy	ADJ
gujaf-120	124	14	financial	financial	ADJ
gujaf-120	124	15	position	position	NOUN
gujaf-120	124	16	are	be	AUX
gujaf-120	124	17	measured	measure	VERB
gujaf-120	124	18	by	by	ADP
gujaf-120	124	19	its	its	PRON
gujaf-120	124	20	profitability	profitability	NOUN
gujaf-120	124	21	.	.	PUNCT
gujaf-120	125	1	as	as	ADP
gujaf-120	125	2	a	a	DET
gujaf-120	125	3	result	result	NOUN
gujaf-120	125	4	,	,	PUNCT
gujaf-120	125	5	organizational	organizational	ADJ
gujaf-120	125	6	performance	performance	NOUN
gujaf-120	125	7	is	be	AUX
gujaf-120	125	8	primarily	primarily	ADV
gujaf-120	125	9	judged	judge	VERB
gujaf-120	125	10	by	by	ADP
gujaf-120	125	11	profitability	profitability	NOUN
gujaf-120	125	12	,	,	PUNCT
gujaf-120	125	13	which	which	PRON
gujaf-120	125	14	can	can	AUX
gujaf-120	125	15	only	only	ADV
gujaf-120	125	16	be	be	AUX
gujaf-120	125	17	recognized	recognize	VERB
gujaf-120	125	18	when	when	SCONJ
gujaf-120	125	19	the	the	DET
gujaf-120	125	20	organization	organization	NOUN
gujaf-120	125	21	's	's	PART
gujaf-120	125	22	financial	financial	ADJ
gujaf-120	125	23	situation	situation	NOUN
gujaf-120	125	24	is	be	AUX
gujaf-120	125	25	strong	strong	ADJ
gujaf-120	125	26	and	and	CCONJ
gujaf-120	125	27	provides	provide	VERB
gujaf-120	125	28	a	a	DET
gujaf-120	125	29	positive	positive	ADJ
gujaf-120	125	30	message	message	NOUN
gujaf-120	125	31	to	to	ADP
gujaf-120	125	32	stakeholders	stakeholder	NOUN
gujaf-120	125	33	and	and	CCONJ
gujaf-120	125	34	potential	potential	ADJ
gujaf-120	125	35	investors	investor	NOUN
gujaf-120	125	36	.	.	PUNCT
gujaf-120	126	1	oladimeji	oladimeji	NOUN
gujaf-120	126	2	and	and	CCONJ
gujaf-120	126	3	aladejebi	aladejebi	ADJ
gujaf-120	126	4	(	(	PUNCT
gujaf-120	126	5	2020	2020	NUM
gujaf-120	126	6	)	)	PUNCT
gujaf-120	126	7	researched	research	VERB
gujaf-120	126	8	the	the	DET
gujaf-120	126	9	impact	impact	NOUN
gujaf-120	126	10	on	on	ADP
gujaf-120	126	11	the	the	DET
gujaf-120	126	12	profitability	profitability	NOUN
gujaf-120	126	13	of	of	ADP
gujaf-120	126	14	smes	sme	NOUN
gujaf-120	126	15	in	in	ADP
gujaf-120	126	16	nigeria	nigeria	PROPN
gujaf-120	126	17	from	from	ADP
gujaf-120	126	18	2014	2014	NUM
gujaf-120	126	19	to	to	ADP
gujaf-120	126	20	2018	2018	NUM
gujaf-120	126	21	.	.	PUNCT
gujaf-120	127	1	the	the	DET
gujaf-120	127	2	study	study	NOUN
gujaf-120	127	3	used	use	VERB
gujaf-120	127	4	regression	regression	NOUN
gujaf-120	127	5	analysis	analysis	NOUN
gujaf-120	127	6	to	to	PART
gujaf-120	127	7	examine	examine	VERB
gujaf-120	127	8	the	the	DET
gujaf-120	127	9	impact	impact	NOUN
gujaf-120	127	10	of	of	ADP
gujaf-120	127	11	independent	independent	ADJ
gujaf-120	127	12	variables	variable	NOUN
gujaf-120	127	13	on	on	ADP
gujaf-120	127	14	smes	sme	NOUN
gujaf-120	127	15	'	'	PART
gujaf-120	127	16	profitability	profitability	NOUN
gujaf-120	127	17	.	.	PUNCT
gujaf-120	128	1	the	the	DET
gujaf-120	128	2	research	research	NOUN
gujaf-120	128	3	found	find	VERB
gujaf-120	128	4	no	no	DET
gujaf-120	128	5	link	link	NOUN
gujaf-120	128	6	between	between	ADP
gujaf-120	128	7	working	work	VERB
gujaf-120	128	8	capital	capital	NOUN
gujaf-120	128	9	management	management	NOUN
gujaf-120	128	10	and	and	CCONJ
gujaf-120	128	11	smes	sme	NOUN
gujaf-120	128	12	'	'	PART
gujaf-120	128	13	profitability	profitability	NOUN
gujaf-120	128	14	,	,	PUNCT
gujaf-120	128	15	and	and	CCONJ
gujaf-120	128	16	it	it	PRON
gujaf-120	128	17	suggests	suggest	VERB
gujaf-120	128	18	that	that	SCONJ
gujaf-120	128	19	government	government	NOUN
gujaf-120	128	20	policies	policy	NOUN
gujaf-120	128	21	should	should	AUX
gujaf-120	128	22	be	be	AUX
gujaf-120	128	23	focused	focus	VERB
gujaf-120	128	24	on	on	ADP
gujaf-120	128	25	promoting	promote	VERB
gujaf-120	128	26	smes	sme	NOUN
gujaf-120	128	27	'	'	PART
gujaf-120	128	28	growth	growth	NOUN
gujaf-120	128	29	and	and	CCONJ
gujaf-120	128	30	that	that	SCONJ
gujaf-120	128	31	smes	sme	NOUN
gujaf-120	128	32	,	,	PUNCT
gujaf-120	128	33	in	in	ADP
gujaf-120	128	34	turn	turn	NOUN
gujaf-120	128	35	,	,	PUNCT
gujaf-120	128	36	should	should	AUX
gujaf-120	128	37	use	use	VERB
gujaf-120	128	38	prudent	prudent	ADJ
gujaf-120	128	39	working	work	VERB
gujaf-120	128	40	capital	capital	NOUN
gujaf-120	128	41	management	management	NOUN
gujaf-120	128	42	to	to	PART
gujaf-120	128	43	improve	improve	VERB
gujaf-120	128	44	their	their	PRON
gujaf-120	128	45	structure	structure	NOUN
gujaf-120	128	46	and	and	CCONJ
gujaf-120	128	47	profitability	profitability	NOUN
gujaf-120	128	48	.	.	PUNCT
gujaf-120	129	1	iyewumi	iyewumi	NOUN
gujaf-120	129	2	et	et	PROPN
gujaf-120	129	3	al	al	PROPN
gujaf-120	129	4	.	.	PROPN
gujaf-120	130	1	(	(	PUNCT
gujaf-120	130	2	2015	2015	NUM
gujaf-120	130	3	)	)	PUNCT
gujaf-120	130	4	studied	study	VERB
gujaf-120	130	5	the	the	DET
gujaf-120	130	6	impact	impact	NOUN
gujaf-120	130	7	of	of	ADP
gujaf-120	130	8	working	work	VERB
gujaf-120	130	9	capital	capital	NOUN
gujaf-120	130	10	management	management	NOUN
gujaf-120	130	11	on	on	ADP
gujaf-120	130	12	the	the	DET
gujaf-120	130	13	oil	oil	NOUN
gujaf-120	130	14	and	and	CCONJ
gujaf-120	130	15	gas	gas	NOUN
gujaf-120	130	16	sector	sector	NOUN
gujaf-120	130	17	's	's	PART
gujaf-120	130	18	profitability	profitability	NOUN
gujaf-120	130	19	in	in	ADP
gujaf-120	130	20	nigeria	nigeria	PROPN
gujaf-120	130	21	.	.	PUNCT
gujaf-120	131	1	for	for	ADP
gujaf-120	131	2	the	the	DET
gujaf-120	131	3	period	period	NOUN
gujaf-120	131	4	1995	1995	NUM
gujaf-120	131	5	to	to	ADP
gujaf-120	131	6	2011	2011	NUM
gujaf-120	131	7	,	,	PUNCT
gujaf-120	131	8	secondary	secondary	ADJ
gujaf-120	131	9	data	datum	NOUN
gujaf-120	131	10	was	be	AUX
gujaf-120	131	11	collected	collect	VERB
gujaf-120	131	12	from	from	ADP
gujaf-120	131	13	a	a	DET
gujaf-120	131	14	sample	sample	NOUN
gujaf-120	131	15	of	of	ADP
gujaf-120	131	16	two	two	NUM
gujaf-120	131	17	publicly	publicly	ADV
gujaf-120	131	18	traded	trade	VERB
gujaf-120	131	19	oil	oil	NOUN
gujaf-120	131	20	companies	company	NOUN
gujaf-120	131	21	in	in	ADP
gujaf-120	131	22	nigeria	nigeria	PROPN
gujaf-120	131	23	.	.	PUNCT
gujaf-120	132	1	the	the	DET
gujaf-120	132	2	study	study	NOUN
gujaf-120	132	3	used	use	VERB
gujaf-120	132	4	the	the	DET
gujaf-120	132	5	ordinary	ordinary	ADJ
gujaf-120	132	6	least	least	ADJ
gujaf-120	132	7	square	square	ADJ
gujaf-120	132	8	regression	regression	NOUN
gujaf-120	132	9	method	method	NOUN
gujaf-120	132	10	and	and	CCONJ
gujaf-120	132	11	discovered	discover	VERB
gujaf-120	132	12	that	that	SCONJ
gujaf-120	132	13	the	the	DET
gujaf-120	132	14	cash	cash	NOUN
gujaf-120	132	15	conversion	conversion	NOUN
gujaf-120	132	16	cycle	cycle	NOUN
gujaf-120	132	17	,	,	PUNCT
gujaf-120	132	18	average	average	ADJ
gujaf-120	132	19	days	day	NOUN
gujaf-120	132	20	'	'	PART
gujaf-120	132	21	receivables	receivables	NOUN
gujaf-120	132	22	,	,	PUNCT
gujaf-120	132	23	average	average	ADJ
gujaf-120	132	24	days	day	NOUN
gujaf-120	132	25	'	'	PART
gujaf-120	132	26	payables	payable	NOUN
gujaf-120	132	27	,	,	PUNCT
gujaf-120	132	28	average	average	ADJ
gujaf-120	132	29	days	day	NOUN
gujaf-120	132	30	'	'	PART
gujaf-120	132	31	inventory	inventory	NOUN
gujaf-120	132	32	,	,	PUNCT
gujaf-120	132	33	and	and	CCONJ
gujaf-120	132	34	firm	firm	ADJ
gujaf-120	132	35	size	size	NOUN
gujaf-120	132	36	all	all	PRON
gujaf-120	132	37	have	have	VERB
gujaf-120	132	38	a	a	DET
gujaf-120	132	39	substantial	substantial	ADJ
gujaf-120	132	40	impact	impact	NOUN
gujaf-120	132	41	on	on	ADP
gujaf-120	132	42	the	the	DET
gujaf-120	132	43	profitability	profitability	NOUN
gujaf-120	132	44	of	of	ADP
gujaf-120	132	45	nigeria	nigeria	PROPN
gujaf-120	132	46	's	's	PART
gujaf-120	132	47	oil	oil	NOUN
gujaf-120	132	48	and	and	CCONJ
gujaf-120	132	49	gas	gas	NOUN
gujaf-120	132	50	business	business	NOUN
gujaf-120	132	51	.	.	PUNCT
gujaf-120	133	1	sabo	sabo	PROPN
gujaf-120	133	2	et	et	PROPN
gujaf-120	133	3	al	al	PROPN
gujaf-120	133	4	.	.	PROPN
gujaf-120	134	1	(	(	PUNCT
gujaf-120	134	2	2015	2015	NUM
gujaf-120	134	3	)	)	PUNCT
gujaf-120	134	4	examined	examine	VERB
gujaf-120	134	5	the	the	DET
gujaf-120	134	6	impact	impact	NOUN
gujaf-120	134	7	of	of	ADP
gujaf-120	134	8	working	work	VERB
gujaf-120	134	9	capital	capital	NOUN
gujaf-120	134	10	management	management	NOUN
gujaf-120	134	11	on	on	ADP
gujaf-120	134	12	corporate	corporate	ADJ
gujaf-120	134	13	profitability	profitability	NOUN
gujaf-120	134	14	in	in	ADP
gujaf-120	134	15	seven	seven	NUM
gujaf-120	134	16	(	(	PUNCT
gujaf-120	134	17	7	7	NUM
gujaf-120	134	18	)	)	PUNCT
gujaf-120	134	19	nigerian	nigerian	ADJ
gujaf-120	134	20	listed	list	VERB
gujaf-120	134	21	companies	company	NOUN
gujaf-120	134	22	from	from	ADP
gujaf-120	134	23	2008	2008	NUM
gujaf-120	134	24	to	to	ADP
gujaf-120	134	25	2012	2012	NUM
gujaf-120	134	26	.	.	PUNCT
gujaf-120	135	1	the	the	DET
gujaf-120	135	2	results	result	NOUN
gujaf-120	135	3	show	show	VERB
gujaf-120	135	4	that	that	SCONJ
gujaf-120	135	5	for	for	ADP
gujaf-120	135	6	the	the	DET
gujaf-120	135	7	period	period	NOUN
gujaf-120	135	8	studied	study	VERB
gujaf-120	135	9	,	,	PUNCT
gujaf-120	135	10	there	there	PRON
gujaf-120	135	11	is	be	VERB
gujaf-120	135	12	a	a	DET
gujaf-120	135	13	positive	positive	ADJ
gujaf-120	135	14	and	and	CCONJ
gujaf-120	135	15	significant	significant	ADJ
gujaf-120	135	16	effect	effect	NOUN
gujaf-120	135	17	of	of	ADP
gujaf-120	135	18	average	average	ADJ
gujaf-120	135	19	collection	collection	NOUN
gujaf-120	135	20	period	period	NOUN
gujaf-120	135	21	(	(	PUNCT
gujaf-120	135	22	acp	acp	PROPN
gujaf-120	135	23	)	)	PUNCT
gujaf-120	135	24	,	,	PUNCT
gujaf-120	135	25	current	current	ADJ
gujaf-120	135	26	ratio	ratio	NOUN
gujaf-120	135	27	(	(	PUNCT
gujaf-120	135	28	cr	cr	NOUN
gujaf-120	135	29	)	)	PUNCT
gujaf-120	135	30	,	,	PUNCT
gujaf-120	135	31	and	and	CCONJ
gujaf-120	135	32	firm	firm	ADJ
gujaf-120	135	33	size	size	NOUN
gujaf-120	135	34	(	(	PUNCT
gujaf-120	135	35	log	log	NOUN
gujaf-120	135	36	size	size	NOUN
gujaf-120	135	37	)	)	PUNCT
gujaf-120	135	38	on	on	ADP
gujaf-120	135	39	profitability	profitability	NOUN
gujaf-120	135	40	,	,	PUNCT
gujaf-120	135	41	as	as	ADV
gujaf-120	135	42	well	well	ADV
gujaf-120	135	43	as	as	ADP
gujaf-120	135	44	a	a	DET
gujaf-120	135	45	negative	negative	ADJ
gujaf-120	135	46	effect	effect	NOUN
gujaf-120	135	47	on	on	ADP
gujaf-120	135	48	inventory	inventory	NOUN
gujaf-120	135	49	turnover	turnover	NOUN
gujaf-120	135	50	period	period	NOUN
gujaf-120	135	51	(	(	PUNCT
gujaf-120	135	52	itp	itp	PROPN
gujaf-120	135	53	)	)	PUNCT
gujaf-120	135	54	and	and	CCONJ
gujaf-120	135	55	average	average	ADJ
gujaf-120	135	56	payment	payment	NOUN
gujaf-120	135	57	period	period	NOUN
gujaf-120	135	58	(	(	PUNCT
gujaf-120	135	59	app	app	NOUN
gujaf-120	135	60	)	)	PUNCT
gujaf-120	135	61	on	on	ADP
gujaf-120	135	62	profitability	profitability	NOUN
gujaf-120	135	63	.	.	PUNCT
gujaf-120	136	1	4	4	NUM
gujaf-120	136	2	onodje	onodje	NOUN
gujaf-120	136	3	(	(	PUNCT
gujaf-120	136	4	2014	2014	NUM
gujaf-120	136	5	)	)	PUNCT
gujaf-120	136	6	investigated	investigate	VERB
gujaf-120	136	7	how	how	SCONJ
gujaf-120	136	8	the	the	DET
gujaf-120	136	9	internal	internal	ADJ
gujaf-120	136	10	financial	financial	ADJ
gujaf-120	136	11	activity	activity	NOUN
gujaf-120	136	12	of	of	ADP
gujaf-120	136	13	working	work	VERB
gujaf-120	136	14	capital	capital	NOUN
gujaf-120	136	15	management	management	NOUN
gujaf-120	136	16	affects	affect	VERB
gujaf-120	136	17	the	the	DET
gujaf-120	136	18	performance	performance	NOUN
gujaf-120	136	19	of	of	ADP
gujaf-120	136	20	seventy	seventy	NUM
gujaf-120	136	21	-	-	PUNCT
gujaf-120	136	22	five	five	NUM
gujaf-120	136	23	(	(	PUNCT
gujaf-120	136	24	75	75	NUM
gujaf-120	136	25	)	)	PUNCT
gujaf-120	136	26	listed	list	VERB
gujaf-120	136	27	manufacturing	manufacturing	NOUN
gujaf-120	136	28	companies	company	NOUN
gujaf-120	136	29	in	in	ADP
gujaf-120	136	30	nigeria	nigeria	PROPN
gujaf-120	136	31	for	for	ADP
gujaf-120	136	32	the	the	DET
gujaf-120	136	33	period	period	NOUN
gujaf-120	136	34	2002	2002	NUM
gujaf-120	136	35	-	-	SYM
gujaf-120	136	36	2012	2012	NUM
gujaf-120	136	37	,	,	PUNCT
gujaf-120	136	38	data	datum	NOUN
gujaf-120	136	39	was	be	AUX
gujaf-120	136	40	gathered	gather	VERB
gujaf-120	136	41	from	from	ADP
gujaf-120	136	42	the	the	DET
gujaf-120	136	43	companies	company	NOUN
gujaf-120	136	44	'	'	PART
gujaf-120	136	45	publicly	publicly	ADV
gujaf-120	136	46	available	available	ADJ
gujaf-120	136	47	financial	financial	ADJ
gujaf-120	136	48	statements	statement	NOUN
gujaf-120	136	49	and	and	CCONJ
gujaf-120	136	50	evaluated	evaluate	VERB
gujaf-120	136	51	using	use	VERB
gujaf-120	136	52	fixed	fix	VERB
gujaf-120	136	53	effect	effect	NOUN
gujaf-120	136	54	,	,	PUNCT
gujaf-120	136	55	random	random	ADJ
gujaf-120	136	56	effect	effect	NOUN
gujaf-120	136	57	,	,	PUNCT
gujaf-120	136	58	and	and	CCONJ
gujaf-120	136	59	one	one	NUM
gujaf-120	136	60	-	-	PUNCT
gujaf-120	136	61	step	step	NOUN
gujaf-120	136	62	difference	difference	NOUN
gujaf-120	136	63	gmm	gmm	PROPN
gujaf-120	136	64	approaches	approach	VERB
gujaf-120	136	65	.	.	PUNCT
gujaf-120	137	1	according	accord	VERB
gujaf-120	137	2	to	to	ADP
gujaf-120	137	3	the	the	DET
gujaf-120	137	4	findings	finding	NOUN
gujaf-120	137	5	,	,	PUNCT
gujaf-120	137	6	working	work	VERB
gujaf-120	137	7	capital	capital	NOUN
gujaf-120	137	8	management	management	NOUN
gujaf-120	137	9	is	be	AUX
gujaf-120	137	10	a	a	DET
gujaf-120	137	11	determinant	determinant	NOUN
gujaf-120	137	12	of	of	ADP
gujaf-120	137	13	manufacturing	manufacture	VERB
gujaf-120	137	14	company	company	NOUN
gujaf-120	137	15	performance	performance	NOUN
gujaf-120	137	16	in	in	ADP
gujaf-120	137	17	nigeria	nigeria	PROPN
gujaf-120	137	18	.	.	PUNCT
gujaf-120	138	1	manufacturing	manufacturing	NOUN
gujaf-120	138	2	performance	performance	NOUN
gujaf-120	138	3	is	be	AUX
gujaf-120	138	4	positively	positively	ADV
gujaf-120	138	5	connected	connect	VERB
gujaf-120	138	6	to	to	ADP
gujaf-120	138	7	the	the	DET
gujaf-120	138	8	payable	payable	ADJ
gujaf-120	138	9	conversion	conversion	NOUN
gujaf-120	138	10	period	period	NOUN
gujaf-120	138	11	and	and	CCONJ
gujaf-120	138	12	inventory	inventory	NOUN
gujaf-120	138	13	conversion	conversion	NOUN
gujaf-120	138	14	period	period	NOUN
gujaf-120	138	15	,	,	PUNCT
gujaf-120	138	16	whereas	whereas	SCONJ
gujaf-120	138	17	manufacturing	manufacturing	NOUN
gujaf-120	138	18	performance	performance	NOUN
gujaf-120	138	19	is	be	AUX
gujaf-120	138	20	negatively	negatively	ADV
gujaf-120	138	21	related	relate	VERB
gujaf-120	138	22	to	to	ADP
gujaf-120	138	23	payable	payable	ADJ
gujaf-120	138	24	deferral	deferral	ADJ
gujaf-120	138	25	duration	duration	NOUN
gujaf-120	138	26	,	,	PUNCT
gujaf-120	138	27	cash	cash	NOUN
gujaf-120	138	28	conversion	conversion	NOUN
gujaf-120	138	29	cycle	cycle	NOUN
gujaf-120	138	30	,	,	PUNCT
gujaf-120	138	31	and	and	CCONJ
gujaf-120	138	32	debt	debt	NOUN
gujaf-120	138	33	-	-	PUNCT
gujaf-120	138	34	equity	equity	NOUN
gujaf-120	138	35	ratio	ratio	NOUN
gujaf-120	138	36	period	period	NOUN
gujaf-120	138	37	.	.	PUNCT
gujaf-120	139	1	finally	finally	ADV
gujaf-120	139	2	,	,	PUNCT
gujaf-120	139	3	liquidity	liquidity	NOUN
gujaf-120	139	4	as	as	SCONJ
gujaf-120	139	5	measured	measure	VERB
gujaf-120	139	6	by	by	ADP
gujaf-120	139	7	the	the	DET
gujaf-120	139	8	quick	quick	ADJ
gujaf-120	139	9	ratio	ratio	NOUN
gujaf-120	139	10	has	have	VERB
gujaf-120	139	11	no	no	DET
gujaf-120	139	12	bearing	bearing	NOUN
gujaf-120	139	13	on	on	ADP
gujaf-120	139	14	the	the	DET
gujaf-120	139	15	firm	firm	NOUN
gujaf-120	139	16	's	's	PART
gujaf-120	139	17	success	success	NOUN
gujaf-120	139	18	.	.	PUNCT
gujaf-120	140	1	kajola	kajola	PROPN
gujaf-120	140	2	et	et	PROPN
gujaf-120	140	3	al	al	PROPN
gujaf-120	140	4	.	.	PROPN
gujaf-120	141	1	(	(	PUNCT
gujaf-120	141	2	2014	2014	NUM
gujaf-120	141	3	)	)	PUNCT
gujaf-120	141	4	studied	study	VERB
gujaf-120	141	5	the	the	DET
gujaf-120	141	6	impact	impact	NOUN
gujaf-120	141	7	of	of	ADP
gujaf-120	141	8	working	work	VERB
gujaf-120	141	9	capital	capital	NOUN
gujaf-120	141	10	management	management	NOUN
gujaf-120	141	11	on	on	ADP
gujaf-120	141	12	the	the	DET
gujaf-120	141	13	financial	financial	ADJ
gujaf-120	141	14	performance	performance	NOUN
gujaf-120	141	15	of	of	ADP
gujaf-120	141	16	thirty	thirty	NUM
gujaf-120	141	17	(	(	PUNCT
gujaf-120	141	18	30	30	NUM
gujaf-120	141	19	)	)	PUNCT
gujaf-120	141	20	industrial	industrial	ADJ
gujaf-120	141	21	companies	company	NOUN
gujaf-120	141	22	listed	list	VERB
gujaf-120	141	23	on	on	ADP
gujaf-120	141	24	the	the	DET
gujaf-120	141	25	nigerian	nigerian	ADJ
gujaf-120	141	26	stock	stock	NOUN
gujaf-120	141	27	exchange	exchange	NOUN
gujaf-120	141	28	for	for	ADP
gujaf-120	141	29	the	the	DET
gujaf-120	141	30	period	period	NOUN
gujaf-120	141	31	2004	2004	NUM
gujaf-120	141	32	to	to	ADP
gujaf-120	141	33	2010	2010	NUM
gujaf-120	141	34	.	.	PUNCT
gujaf-120	142	1	the	the	DET
gujaf-120	142	2	findings	finding	NOUN
gujaf-120	142	3	of	of	ADP
gujaf-120	142	4	the	the	DET
gujaf-120	142	5	research	research	NOUN
gujaf-120	142	6	using	use	VERB
gujaf-120	142	7	the	the	DET
gujaf-120	142	8	ordinary	ordinary	ADJ
gujaf-120	142	9	least	least	ADJ
gujaf-120	142	10	square	square	ADJ
gujaf-120	142	11	regression	regression	NOUN
gujaf-120	142	12	method	method	NOUN
gujaf-120	142	13	revealed	reveal	VERB
gujaf-120	142	14	that	that	SCONJ
gujaf-120	142	15	working	work	VERB
gujaf-120	142	16	capital	capital	NOUN
gujaf-120	142	17	management	management	NOUN
gujaf-120	142	18	,	,	PUNCT
gujaf-120	142	19	as	as	SCONJ
gujaf-120	142	20	evaluated	evaluate	VERB
gujaf-120	142	21	by	by	ADP
gujaf-120	142	22	the	the	DET
gujaf-120	142	23	cash	cash	NOUN
gujaf-120	142	24	conversion	conversion	NOUN
gujaf-120	142	25	cycle	cycle	NOUN
gujaf-120	142	26	,	,	PUNCT
gujaf-120	142	27	is	be	AUX
gujaf-120	142	28	negatively	negatively	ADV
gujaf-120	142	29	and	and	CCONJ
gujaf-120	142	30	significantly	significantly	ADV
gujaf-120	142	31	connected	connect	VERB
gujaf-120	142	32	to	to	ADP
gujaf-120	142	33	the	the	DET
gujaf-120	142	34	firm	firm	NOUN
gujaf-120	142	35	's	's	PART
gujaf-120	142	36	financial	financial	ADJ
gujaf-120	142	37	success	success	NOUN
gujaf-120	142	38	,	,	PUNCT
gujaf-120	142	39	as	as	SCONJ
gujaf-120	142	40	assessed	assess	VERB
gujaf-120	142	41	by	by	ADP
gujaf-120	142	42	return	return	NOUN
gujaf-120	142	43	on	on	ADP
gujaf-120	142	44	assets	asset	NOUN
gujaf-120	142	45	.	.	PUNCT
gujaf-120	143	1	angahar	angahar	NOUN
gujaf-120	143	2	and	and	CCONJ
gujaf-120	143	3	alematu	alematu	PROPN
gujaf-120	143	4	(	(	PUNCT
gujaf-120	143	5	2014	2014	NUM
gujaf-120	143	6	)	)	PUNCT
gujaf-120	143	7	investigated	investigate	VERB
gujaf-120	143	8	the	the	DET
gujaf-120	143	9	impact	impact	NOUN
gujaf-120	143	10	of	of	ADP
gujaf-120	143	11	working	work	VERB
gujaf-120	143	12	capital	capital	NOUN
gujaf-120	143	13	on	on	ADP
gujaf-120	143	14	the	the	DET
gujaf-120	143	15	profitability	profitability	NOUN
gujaf-120	143	16	of	of	ADP
gujaf-120	143	17	the	the	DET
gujaf-120	143	18	nigerian	nigerian	ADJ
gujaf-120	143	19	cement	cement	NOUN
gujaf-120	143	20	industry	industry	NOUN
gujaf-120	143	21	.	.	PUNCT
gujaf-120	144	1	the	the	DET
gujaf-120	144	2	research	research	NOUN
gujaf-120	144	3	was	be	AUX
gujaf-120	144	4	conducted	conduct	VERB
gujaf-120	144	5	over	over	ADP
gujaf-120	144	6	eight	eight	NUM
gujaf-120	144	7	years	year	NOUN
gujaf-120	144	8	,	,	PUNCT
gujaf-120	144	9	from	from	ADP
gujaf-120	144	10	2002	2002	NUM
gujaf-120	144	11	to	to	ADP
gujaf-120	144	12	2009	2009	NUM
gujaf-120	144	13	,	,	PUNCT
gujaf-120	144	14	and	and	CCONJ
gujaf-120	144	15	the	the	DET
gujaf-120	144	16	results	result	NOUN
gujaf-120	144	17	revealed	reveal	VERB
gujaf-120	144	18	an	an	DET
gujaf-120	144	19	insignificant	insignificant	ADJ
gujaf-120	144	20	negative	negative	ADJ
gujaf-120	144	21	influence	influence	NOUN
gujaf-120	144	22	of	of	ADP
gujaf-120	144	23	account	account	NOUN
gujaf-120	144	24	receivables	receivable	NOUN
gujaf-120	144	25	on	on	ADP
gujaf-120	144	26	profitability	profitability	NOUN
gujaf-120	144	27	,	,	PUNCT
gujaf-120	144	28	while	while	SCONJ
gujaf-120	144	29	cash	cash	NOUN
gujaf-120	144	30	conversion	conversion	NOUN
gujaf-120	144	31	had	have	VERB
gujaf-120	144	32	a	a	DET
gujaf-120	144	33	significant	significant	ADJ
gujaf-120	144	34	positive	positive	ADJ
gujaf-120	144	35	effect	effect	NOUN
gujaf-120	144	36	on	on	ADP
gujaf-120	144	37	the	the	DET
gujaf-120	144	38	profitability	profitability	NOUN
gujaf-120	144	39	of	of	ADP
gujaf-120	144	40	the	the	DET
gujaf-120	144	41	selected	select	VERB
gujaf-120	144	42	organizations	organization	NOUN
gujaf-120	144	43	.	.	PUNCT
gujaf-120	145	1	soyemi	soyemi	NOUN
gujaf-120	145	2	and	and	CCONJ
gujaf-120	145	3	olawale	olawale	ADJ
gujaf-120	145	4	(	(	PUNCT
gujaf-120	145	5	2014	2014	NUM
gujaf-120	145	6	)	)	PUNCT
gujaf-120	145	7	researched	research	VERB
gujaf-120	145	8	the	the	DET
gujaf-120	145	9	comparative	comparative	ADJ
gujaf-120	145	10	analysis	analysis	NOUN
gujaf-120	145	11	of	of	ADP
gujaf-120	145	12	working	work	VERB
gujaf-120	145	13	capital	capital	NOUN
gujaf-120	145	14	management	management	NOUN
gujaf-120	145	15	of	of	ADP
gujaf-120	145	16	brewery	brewery	NOUN
gujaf-120	145	17	companies	company	NOUN
gujaf-120	145	18	in	in	ADP
gujaf-120	145	19	nigeria	nigeria	PROPN
gujaf-120	145	20	and	and	CCONJ
gujaf-120	145	21	obtained	obtain	VERB
gujaf-120	145	22	data	datum	NOUN
gujaf-120	145	23	from	from	ADP
gujaf-120	145	24	texts	text	NOUN
gujaf-120	145	25	,	,	PUNCT
gujaf-120	145	26	journals	journal	NOUN
gujaf-120	145	27	,	,	PUNCT
gujaf-120	145	28	and	and	CCONJ
gujaf-120	145	29	annual	annual	ADJ
gujaf-120	145	30	reports	report	NOUN
gujaf-120	145	31	of	of	ADP
gujaf-120	145	32	the	the	DET
gujaf-120	145	33	selected	select	VERB
gujaf-120	145	34	firms	firm	NOUN
gujaf-120	145	35	.	.	PUNCT
gujaf-120	146	1	the	the	DET
gujaf-120	146	2	major	major	ADJ
gujaf-120	146	3	finding	finding	NOUN
gujaf-120	146	4	from	from	ADP
gujaf-120	146	5	the	the	DET
gujaf-120	146	6	study	study	NOUN
gujaf-120	146	7	indicates	indicate	VERB
gujaf-120	146	8	that	that	SCONJ
gujaf-120	146	9	some	some	PRON
gujaf-120	146	10	of	of	ADP
gujaf-120	146	11	the	the	DET
gujaf-120	146	12	companies	company	NOUN
gujaf-120	146	13	were	be	AUX
gujaf-120	146	14	much	much	ADV
gujaf-120	146	15	more	more	ADV
gujaf-120	146	16	efficient	efficient	ADJ
gujaf-120	146	17	when	when	SCONJ
gujaf-120	146	18	it	it	PRON
gujaf-120	146	19	came	come	VERB
gujaf-120	146	20	to	to	ADP
gujaf-120	146	21	receivables	receivables	NOUN
gujaf-120	146	22	because	because	SCONJ
gujaf-120	146	23	they	they	PRON
gujaf-120	146	24	recorded	record	VERB
gujaf-120	146	25	high	high	ADJ
gujaf-120	146	26	inventories	inventory	NOUN
gujaf-120	146	27	and	and	CCONJ
gujaf-120	146	28	debtors	debtor	NOUN
gujaf-120	146	29	while	while	SCONJ
gujaf-120	146	30	others	other	NOUN
gujaf-120	146	31	were	be	AUX
gujaf-120	146	32	more	more	ADV
gujaf-120	146	33	efficient	efficient	ADJ
gujaf-120	146	34	when	when	SCONJ
gujaf-120	146	35	it	it	PRON
gujaf-120	146	36	came	come	VERB
gujaf-120	146	37	to	to	ADP
gujaf-120	146	38	payables	payable	NOUN
gujaf-120	146	39	as	as	SCONJ
gujaf-120	146	40	their	their	PRON
gujaf-120	146	41	payback	payback	NOUN
gujaf-120	146	42	periods	period	NOUN
gujaf-120	146	43	were	be	AUX
gujaf-120	146	44	shorter	short	ADJ
gujaf-120	146	45	.	.	PUNCT
gujaf-120	147	1	the	the	DET
gujaf-120	147	2	study	study	NOUN
gujaf-120	147	3	recommended	recommend	VERB
gujaf-120	147	4	that	that	SCONJ
gujaf-120	147	5	the	the	DET
gujaf-120	147	6	utmost	utmost	ADJ
gujaf-120	147	7	concern	concern	NOUN
gujaf-120	147	8	of	of	ADP
gujaf-120	147	9	breweries	brewery	NOUN
gujaf-120	147	10	and	and	CCONJ
gujaf-120	147	11	other	other	ADJ
gujaf-120	147	12	manufacturing	manufacturing	NOUN
gujaf-120	147	13	industries	industry	NOUN
gujaf-120	147	14	should	should	AUX
gujaf-120	147	15	be	be	AUX
gujaf-120	147	16	the	the	DET
gujaf-120	147	17	management	management	NOUN
gujaf-120	147	18	of	of	ADP
gujaf-120	147	19	their	their	PRON
gujaf-120	147	20	working	work	VERB
gujaf-120	147	21	capital	capital	NOUN
gujaf-120	147	22	by	by	ADP
gujaf-120	147	23	accelerating	accelerate	VERB
gujaf-120	147	24	their	their	PRON
gujaf-120	147	25	collection	collection	NOUN
gujaf-120	147	26	periods	period	NOUN
gujaf-120	147	27	and	and	CCONJ
gujaf-120	147	28	slowing	slow	VERB
gujaf-120	147	29	down	down	ADP
gujaf-120	147	30	their	their	PRON
gujaf-120	147	31	payment	payment	NOUN
gujaf-120	147	32	period	period	NOUN
gujaf-120	147	33	.	.	PUNCT
gujaf-120	148	1	owolabi	owolabi	NOUN
gujaf-120	148	2	and	and	CCONJ
gujaf-120	148	3	alu	alu	NOUN
gujaf-120	148	4	(	(	PUNCT
gujaf-120	148	5	2012	2012	NUM
gujaf-120	148	6	)	)	PUNCT
gujaf-120	148	7	examined	examine	VERB
gujaf-120	148	8	the	the	DET
gujaf-120	148	9	effective	effective	ADJ
gujaf-120	148	10	working	work	VERB
gujaf-120	148	11	capital	capital	NOUN
gujaf-120	148	12	management	management	NOUN
gujaf-120	148	13	and	and	CCONJ
gujaf-120	148	14	profitability	profitability	NOUN
gujaf-120	148	15	of	of	ADP
gujaf-120	148	16	quoted	quote	VERB
gujaf-120	148	17	manufacturing	manufacturing	NOUN
gujaf-120	148	18	companies	company	NOUN
gujaf-120	148	19	in	in	ADP
gujaf-120	148	20	nigeria	nigeria	PROPN
gujaf-120	148	21	for	for	ADP
gujaf-120	148	22	the	the	DET
gujaf-120	148	23	period	period	NOUN
gujaf-120	148	24	2006	2006	NUM
gujaf-120	148	25	to	to	ADP
gujaf-120	148	26	2010	2010	NUM
gujaf-120	148	27	.	.	PUNCT
gujaf-120	149	1	working	work	VERB
gujaf-120	149	2	capital	capital	NOUN
gujaf-120	149	3	management	management	NOUN
gujaf-120	149	4	had	have	VERB
gujaf-120	149	5	no	no	DET
gujaf-120	149	6	substantial	substantial	ADJ
gujaf-120	149	7	effect	effect	NOUN
gujaf-120	149	8	on	on	ADP
gujaf-120	149	9	the	the	DET
gujaf-120	149	10	profitability	profitability	NOUN
gujaf-120	149	11	of	of	ADP
gujaf-120	149	12	listed	list	VERB
gujaf-120	149	13	manufacturing	manufacturing	NOUN
gujaf-120	149	14	companies	company	NOUN
gujaf-120	149	15	in	in	ADP
gujaf-120	149	16	nigeria	nigeria	PROPN
gujaf-120	149	17	,	,	PUNCT
gujaf-120	149	18	according	accord	VERB
gujaf-120	149	19	to	to	ADP
gujaf-120	149	20	the	the	DET
gujaf-120	149	21	study	study	NOUN
gujaf-120	149	22	,	,	PUNCT
gujaf-120	149	23	which	which	PRON
gujaf-120	149	24	used	use	VERB
gujaf-120	149	25	a	a	DET
gujaf-120	149	26	purposeful	purposeful	ADJ
gujaf-120	149	27	sample	sample	NOUN
gujaf-120	149	28	technique	technique	NOUN
gujaf-120	149	29	and	and	CCONJ
gujaf-120	149	30	five	five	NUM
gujaf-120	149	31	companies	company	NOUN
gujaf-120	149	32	for	for	ADP
gujaf-120	149	33	the	the	DET
gujaf-120	149	34	study	study	NOUN
gujaf-120	149	35	.	.	PUNCT
gujaf-120	150	1	management	management	NOUN
gujaf-120	150	2	should	should	AUX
gujaf-120	150	3	improve	improve	VERB
gujaf-120	150	4	in	in	ADP
gujaf-120	150	5	the	the	DET
gujaf-120	150	6	area	area	NOUN
gujaf-120	150	7	of	of	ADP
gujaf-120	150	8	cash	cash	NOUN
gujaf-120	150	9	flow	flow	NOUN
gujaf-120	150	10	management	management	NOUN
gujaf-120	150	11	,	,	PUNCT
gujaf-120	150	12	according	accord	VERB
gujaf-120	150	13	to	to	ADP
gujaf-120	150	14	the	the	DET
gujaf-120	150	15	study	study	NOUN
gujaf-120	150	16	,	,	PUNCT
gujaf-120	150	17	to	to	PART
gujaf-120	150	18	increase	increase	VERB
gujaf-120	150	19	the	the	DET
gujaf-120	150	20	firm	firm	NOUN
gujaf-120	150	21	's	's	PART
gujaf-120	150	22	worth	worth	NOUN
gujaf-120	150	23	in	in	ADP
gujaf-120	150	24	terms	term	NOUN
gujaf-120	150	25	of	of	ADP
gujaf-120	150	26	profitability	profitability	NOUN
gujaf-120	150	27	.	.	PUNCT
gujaf-120	151	1	uremadu	uremadu	ADJ
gujaf-120	151	2	et	et	PROPN
gujaf-120	151	3	al	al	PROPN
gujaf-120	151	4	.	.	PROPN
gujaf-120	152	1	(	(	PUNCT
gujaf-120	152	2	2012	2012	NUM
gujaf-120	152	3	)	)	PUNCT
gujaf-120	152	4	researched	research	VERB
gujaf-120	152	5	the	the	DET
gujaf-120	152	6	topic	topic	NOUN
gujaf-120	152	7	effect(s	effect(s	PROPN
gujaf-120	152	8	)	)	PUNCT
gujaf-120	152	9	of	of	ADP
gujaf-120	152	10	working	work	VERB
gujaf-120	152	11	capital	capital	NOUN
gujaf-120	152	12	management	management	NOUN
gujaf-120	152	13	and	and	CCONJ
gujaf-120	152	14	liquidity	liquidity	NOUN
gujaf-120	152	15	on	on	ADP
gujaf-120	152	16	the	the	DET
gujaf-120	152	17	corporate	corporate	ADJ
gujaf-120	152	18	profitability	profitability	NOUN
gujaf-120	152	19	of	of	ADP
gujaf-120	152	20	quoted	quote	VERB
gujaf-120	152	21	firms	firm	NOUN
gujaf-120	152	22	in	in	ADP
gujaf-120	152	23	nigeria	nigeria	PROPN
gujaf-120	152	24	through	through	ADP
gujaf-120	152	25	cross	cross	ADJ
gujaf-120	152	26	-	-	ADJ
gujaf-120	152	27	sectional	sectional	ADJ
gujaf-120	152	28	time	time	NOUN
gujaf-120	152	29	-	-	PUNCT
gujaf-120	152	30	series	series	NOUN
gujaf-120	152	31	data	datum	NOUN
gujaf-120	152	32	for	for	ADP
gujaf-120	152	33	the	the	DET
gujaf-120	152	34	period	period	NOUN
gujaf-120	152	35	2005	2005	NUM
gujaf-120	152	36	-	-	SYM
gujaf-120	152	37	2006	2006	NUM
gujaf-120	152	38	.	.	PUNCT
gujaf-120	153	1	the	the	DET
gujaf-120	153	2	results	result	NOUN
gujaf-120	153	3	showed	show	VERB
gujaf-120	153	4	that	that	SCONJ
gujaf-120	153	5	there	there	PRON
gujaf-120	153	6	is	be	VERB
gujaf-120	153	7	a	a	DET
gujaf-120	153	8	positive	positive	ADJ
gujaf-120	153	9	effect	effect	NOUN
gujaf-120	153	10	on	on	ADP
gujaf-120	153	11	the	the	DET
gujaf-120	153	12	inventory	inventory	NOUN
gujaf-120	153	13	conversion	conversion	NOUN
gujaf-120	153	14	period	period	NOUN
gujaf-120	153	15	,	,	PUNCT
gujaf-120	153	16	debtors	debtor	NOUN
gujaf-120	153	17	'	'	PART
gujaf-120	153	18	collection	collection	NOUN
gujaf-120	153	19	period	period	NOUN
gujaf-120	153	20	,	,	PUNCT
gujaf-120	153	21	and	and	CCONJ
gujaf-120	153	22	a	a	DET
gujaf-120	153	23	negative	negative	ADJ
gujaf-120	153	24	effect	effect	NOUN
gujaf-120	153	25	on	on	ADP
gujaf-120	153	26	the	the	DET
gujaf-120	153	27	cash	cash	NOUN
gujaf-120	153	28	conversion	conversion	NOUN
gujaf-120	153	29	period	period	NOUN
gujaf-120	153	30	,	,	PUNCT
gujaf-120	153	31	creditor	creditor	NOUN
gujaf-120	153	32	's	's	PART
gujaf-120	153	33	payment	payment	NOUN
gujaf-120	153	34	period	period	NOUN
gujaf-120	153	35	,	,	PUNCT
gujaf-120	153	36	on	on	ADP
gujaf-120	153	37	performance	performance	NOUN
gujaf-120	153	38	measured	measure	VERB
gujaf-120	153	39	by	by	ADP
gujaf-120	153	40	return	return	NOUN
gujaf-120	153	41	on	on	ADP
gujaf-120	153	42	assets	asset	NOUN
gujaf-120	153	43	,	,	PUNCT
gujaf-120	153	44	using	use	VERB
gujaf-120	153	45	descriptive	descriptive	ADJ
gujaf-120	153	46	statistics	statistic	NOUN
gujaf-120	153	47	and	and	CCONJ
gujaf-120	153	48	an	an	DET
gujaf-120	153	49	ordinary	ordinary	ADJ
gujaf-120	153	50	least	least	ADJ
gujaf-120	153	51	squares	square	NOUN
gujaf-120	153	52	regression	regression	NOUN
gujaf-120	153	53	model	model	NOUN
gujaf-120	153	54	.	.	PUNCT
gujaf-120	154	1	owolabi	owolabi	NOUN
gujaf-120	154	2	and	and	CCONJ
gujaf-120	154	3	obida	obida	PROPN
gujaf-120	154	4	(	(	PUNCT
gujaf-120	154	5	2012	2012	NUM
gujaf-120	154	6	)	)	PUNCT
gujaf-120	154	7	studied	study	VERB
gujaf-120	154	8	the	the	DET
gujaf-120	154	9	association	association	NOUN
gujaf-120	154	10	between	between	ADP
gujaf-120	154	11	liquidity	liquidity	NOUN
gujaf-120	154	12	management	management	NOUN
gujaf-120	154	13	and	and	CCONJ
gujaf-120	154	14	corporate	corporate	ADJ
gujaf-120	154	15	profitability	profitability	NOUN
gujaf-120	154	16	of	of	ADP
gujaf-120	154	17	selected	select	VERB
gujaf-120	154	18	manufacturing	manufacturing	NOUN
gujaf-120	154	19	firms	firm	NOUN
gujaf-120	154	20	listed	list	VERB
gujaf-120	154	21	in	in	ADP
gujaf-120	154	22	nigeria	nigeria	PROPN
gujaf-120	154	23	,	,	PUNCT
gujaf-120	154	24	data	datum	NOUN
gujaf-120	154	25	was	be	AUX
gujaf-120	154	26	gathered	gather	VERB
gujaf-120	154	27	5	5	NUM
gujaf-120	154	28	from	from	ADP
gujaf-120	154	29	the	the	DET
gujaf-120	154	30	companies	company	NOUN
gujaf-120	154	31	'	'	PART
gujaf-120	154	32	published	publish	VERB
gujaf-120	154	33	annual	annual	ADJ
gujaf-120	154	34	reports	report	NOUN
gujaf-120	154	35	,	,	PUNCT
gujaf-120	154	36	and	and	CCONJ
gujaf-120	154	37	descriptive	descriptive	ADJ
gujaf-120	154	38	analysis	analysis	NOUN
gujaf-120	154	39	was	be	AUX
gujaf-120	154	40	used	use	VERB
gujaf-120	154	41	to	to	PART
gujaf-120	154	42	demonstrate	demonstrate	VERB
gujaf-120	154	43	that	that	SCONJ
gujaf-120	154	44	liquidity	liquidity	NOUN
gujaf-120	154	45	management	management	NOUN
gujaf-120	154	46	,	,	PUNCT
gujaf-120	154	47	as	as	SCONJ
gujaf-120	154	48	measured	measure	VERB
gujaf-120	154	49	by	by	ADP
gujaf-120	154	50	the	the	DET
gujaf-120	154	51	company	company	NOUN
gujaf-120	154	52	's	's	PART
gujaf-120	154	53	credit	credit	NOUN
gujaf-120	154	54	policies	policy	NOUN
gujaf-120	154	55	,	,	PUNCT
gujaf-120	154	56	cash	cash	NOUN
gujaf-120	154	57	flow	flow	NOUN
gujaf-120	154	58	management	management	NOUN
gujaf-120	154	59	,	,	PUNCT
gujaf-120	154	60	and	and	CCONJ
gujaf-120	154	61	cash	cash	NOUN
gujaf-120	154	62	conversion	conversion	NOUN
gujaf-120	154	63	cycle	cycle	NOUN
gujaf-120	154	64	,	,	PUNCT
gujaf-120	154	65	has	have	VERB
gujaf-120	154	66	a	a	DET
gujaf-120	154	67	positive	positive	ADJ
gujaf-120	154	68	coefficient	coefficient	NOUN
gujaf-120	154	69	and	and	CCONJ
gujaf-120	154	70	a	a	DET
gujaf-120	154	71	significant	significant	ADJ
gujaf-120	154	72	outturn	outturn	NOUN
gujaf-120	154	73	on	on	ADP
gujaf-120	154	74	corporate	corporate	ADJ
gujaf-120	154	75	profitability	profitability	NOUN
gujaf-120	154	76	over	over	ADP
gujaf-120	154	77	the	the	DET
gujaf-120	154	78	period	period	NOUN
gujaf-120	154	79	studied	study	VERB
gujaf-120	154	80	.	.	PUNCT
gujaf-120	155	1	ogundipe	ogundipe	PROPN
gujaf-120	155	2	et	et	PROPN
gujaf-120	155	3	al	al	PROPN
gujaf-120	155	4	(	(	PUNCT
gujaf-120	155	5	2012	2012	NUM
gujaf-120	155	6	)	)	PUNCT
gujaf-120	155	7	studied	study	VERB
gujaf-120	155	8	the	the	DET
gujaf-120	155	9	impact	impact	NOUN
gujaf-120	155	10	of	of	ADP
gujaf-120	155	11	working	work	VERB
gujaf-120	155	12	capital	capital	NOUN
gujaf-120	155	13	management	management	NOUN
gujaf-120	155	14	on	on	ADP
gujaf-120	155	15	firm	firm	ADJ
gujaf-120	155	16	performance	performance	NOUN
gujaf-120	155	17	and	and	CCONJ
gujaf-120	155	18	market	market	NOUN
gujaf-120	155	19	value	value	NOUN
gujaf-120	155	20	of	of	ADP
gujaf-120	155	21	listed	list	VERB
gujaf-120	155	22	non	non	ADJ
gujaf-120	155	23	-	-	ADJ
gujaf-120	155	24	financial	financial	ADJ
gujaf-120	155	25	in	in	ADP
gujaf-120	155	26	nigeria	nigeria	PROPN
gujaf-120	155	27	,	,	PUNCT
gujaf-120	155	28	a	a	DET
gujaf-120	155	29	sample	sample	NOUN
gujaf-120	155	30	of	of	ADP
gujaf-120	155	31	54	54	NUM
gujaf-120	155	32	companies	company	NOUN
gujaf-120	155	33	was	be	AUX
gujaf-120	155	34	taken	take	VERB
gujaf-120	155	35	.	.	PUNCT
gujaf-120	156	1	the	the	DET
gujaf-120	156	2	data	datum	NOUN
gujaf-120	156	3	analyzed	analyze	VERB
gujaf-120	156	4	was	be	AUX
gujaf-120	156	5	gathered	gather	VERB
gujaf-120	156	6	from	from	ADP
gujaf-120	156	7	the	the	DET
gujaf-120	156	8	companies	company	NOUN
gujaf-120	156	9	'	'	PART
gujaf-120	156	10	annual	annual	ADJ
gujaf-120	156	11	reports	report	NOUN
gujaf-120	156	12	from	from	ADP
gujaf-120	156	13	1995	1995	NUM
gujaf-120	156	14	to	to	ADP
gujaf-120	156	15	2009	2009	NUM
gujaf-120	156	16	.	.	PUNCT
gujaf-120	157	1	the	the	DET
gujaf-120	157	2	results	result	NOUN
gujaf-120	157	3	reveal	reveal	VERB
gujaf-120	157	4	that	that	SCONJ
gujaf-120	157	5	the	the	DET
gujaf-120	157	6	cash	cash	NOUN
gujaf-120	157	7	conversion	conversion	NOUN
gujaf-120	157	8	cycle	cycle	NOUN
gujaf-120	157	9	has	have	VERB
gujaf-120	157	10	a	a	DET
gujaf-120	157	11	considerable	considerable	ADJ
gujaf-120	157	12	negative	negative	ADJ
gujaf-120	157	13	impact	impact	NOUN
gujaf-120	157	14	on	on	ADP
gujaf-120	157	15	market	market	NOUN
gujaf-120	157	16	valuation	valuation	NOUN
gujaf-120	157	17	and	and	CCONJ
gujaf-120	157	18	business	business	NOUN
gujaf-120	157	19	performance	performance	NOUN
gujaf-120	157	20	.	.	PUNCT
gujaf-120	158	1	the	the	DET
gujaf-120	158	2	study	study	NOUN
gujaf-120	158	3	also	also	ADV
gujaf-120	158	4	discovered	discover	VERB
gujaf-120	158	5	that	that	SCONJ
gujaf-120	158	6	the	the	DET
gujaf-120	158	7	debt	debt	NOUN
gujaf-120	158	8	ratio	ratio	NOUN
gujaf-120	158	9	has	have	VERB
gujaf-120	158	10	a	a	DET
gujaf-120	158	11	beneficial	beneficial	ADJ
gujaf-120	158	12	impact	impact	NOUN
gujaf-120	158	13	on	on	ADP
gujaf-120	158	14	market	market	NOUN
gujaf-120	158	15	valuation	valuation	NOUN
gujaf-120	158	16	while	while	SCONJ
gujaf-120	158	17	hurting	hurt	VERB
gujaf-120	158	18	business	business	NOUN
gujaf-120	158	19	performance	performance	NOUN
gujaf-120	158	20	.	.	PUNCT
gujaf-120	159	1	the	the	DET
gujaf-120	159	2	agency	agency	NOUN
gujaf-120	159	3	theory	theory	NOUN
gujaf-120	159	4	,	,	PUNCT
gujaf-120	159	5	risk	risk	NOUN
gujaf-120	159	6	,	,	PUNCT
gujaf-120	159	7	and	and	CCONJ
gujaf-120	159	8	return	return	VERB
gujaf-120	159	9	theory	theory	NOUN
gujaf-120	159	10	,	,	PUNCT
gujaf-120	159	11	operation	operation	NOUN
gujaf-120	159	12	and	and	CCONJ
gujaf-120	159	13	cash	cash	NOUN
gujaf-120	159	14	conversion	conversion	NOUN
gujaf-120	159	15	theory	theory	NOUN
gujaf-120	159	16	,	,	PUNCT
gujaf-120	159	17	operational	operational	ADJ
gujaf-120	159	18	circle	circle	NOUN
gujaf-120	159	19	theory	theory	NOUN
gujaf-120	159	20	,	,	PUNCT
gujaf-120	159	21	and	and	CCONJ
gujaf-120	159	22	resource	resource	NOUN
gujaf-120	159	23	-	-	PUNCT
gujaf-120	159	24	based	base	VERB
gujaf-120	159	25	theory	theory	NOUN
gujaf-120	159	26	are	be	AUX
gujaf-120	159	27	all	all	DET
gujaf-120	159	28	theories	theory	NOUN
gujaf-120	159	29	related	relate	VERB
gujaf-120	159	30	to	to	ADP
gujaf-120	159	31	working	work	VERB
gujaf-120	159	32	capital	capital	NOUN
gujaf-120	159	33	management	management	NOUN
gujaf-120	159	34	.	.	PUNCT
gujaf-120	160	1	this	this	DET
gujaf-120	160	2	research	research	NOUN
gujaf-120	160	3	is	be	AUX
gujaf-120	160	4	based	base	VERB
gujaf-120	160	5	on	on	ADP
gujaf-120	160	6	the	the	DET
gujaf-120	160	7	risk	risk	NOUN
gujaf-120	160	8	and	and	CCONJ
gujaf-120	160	9	returns	return	VERB
gujaf-120	160	10	hypothesis	hypothesis	NOUN
gujaf-120	160	11	,	,	PUNCT
gujaf-120	160	12	which	which	PRON
gujaf-120	160	13	is	be	AUX
gujaf-120	160	14	considered	consider	VERB
gujaf-120	160	15	one	one	NUM
gujaf-120	160	16	of	of	ADP
gujaf-120	160	17	the	the	DET
gujaf-120	160	18	most	most	ADV
gujaf-120	160	19	significant	significant	ADJ
gujaf-120	160	20	in	in	ADP
gujaf-120	160	21	portfolio	portfolio	NOUN
gujaf-120	160	22	management	management	NOUN
gujaf-120	160	23	.	.	PUNCT
gujaf-120	161	1	every	every	DET
gujaf-120	161	2	investment	investment	NOUN
gujaf-120	161	3	decision	decision	NOUN
gujaf-120	161	4	is	be	AUX
gujaf-120	161	5	made	make	VERB
gujaf-120	161	6	based	base	VERB
gujaf-120	161	7	on	on	ADP
gujaf-120	161	8	the	the	DET
gujaf-120	161	9	risk	risk	NOUN
gujaf-120	161	10	-	-	PUNCT
gujaf-120	161	11	return	return	NOUN
gujaf-120	161	12	relationship	relationship	NOUN
gujaf-120	161	13	(	(	PUNCT
gujaf-120	161	14	richard	richard	PROPN
gujaf-120	161	15	,	,	PUNCT
gujaf-120	161	16	stewart	stewart	PROPN
gujaf-120	161	17	&	&	CCONJ
gujaf-120	161	18	franklin	franklin	PROPN
gujaf-120	161	19	,	,	PUNCT
gujaf-120	161	20	2008	2008	NUM
gujaf-120	161	21	)	)	PUNCT
gujaf-120	161	22	.	.	PUNCT
gujaf-120	162	1	the	the	DET
gujaf-120	162	2	notion	notion	NOUN
gujaf-120	162	3	that	that	SCONJ
gujaf-120	162	4	working	work	VERB
gujaf-120	162	5	capital	capital	NOUN
gujaf-120	162	6	management	management	NOUN
gujaf-120	162	7	involves	involve	VERB
gujaf-120	162	8	a	a	DET
gujaf-120	162	9	barter	barter	NOUN
gujaf-120	162	10	between	between	ADP
gujaf-120	162	11	profits	profit	NOUN
gujaf-120	162	12	and	and	CCONJ
gujaf-120	162	13	liquidity	liquidity	NOUN
gujaf-120	162	14	ties	tie	NOUN
gujaf-120	162	15	working	work	VERB
gujaf-120	162	16	capital	capital	NOUN
gujaf-120	162	17	management	management	NOUN
gujaf-120	162	18	to	to	ADP
gujaf-120	162	19	this	this	DET
gujaf-120	162	20	idea	idea	NOUN
gujaf-120	162	21	.	.	PUNCT
gujaf-120	163	1	when	when	SCONJ
gujaf-120	163	2	a	a	DET
gujaf-120	163	3	company	company	NOUN
gujaf-120	163	4	chooses	choose	VERB
gujaf-120	163	5	to	to	PART
gujaf-120	163	6	be	be	AUX
gujaf-120	163	7	liquid	liquid	ADJ
gujaf-120	163	8	,	,	PUNCT
gujaf-120	163	9	it	it	PRON
gujaf-120	163	10	sacrifices	sacrifice	VERB
gujaf-120	163	11	earnings	earning	NOUN
gujaf-120	163	12	,	,	PUNCT
gujaf-120	163	13	and	and	CCONJ
gujaf-120	163	14	vice	vice	ADV
gujaf-120	163	15	versa	versa	ADV
gujaf-120	163	16	.	.	PUNCT
gujaf-120	164	1	any	any	PRON
gujaf-120	164	2	of	of	ADP
gujaf-120	164	3	these	these	DET
gujaf-120	164	4	options	option	NOUN
gujaf-120	164	5	,	,	PUNCT
gujaf-120	164	6	whichever	whichever	DET
gujaf-120	164	7	one	one	NOUN
gujaf-120	164	8	is	be	AUX
gujaf-120	164	9	made	make	VERB
gujaf-120	164	10	,	,	PUNCT
gujaf-120	164	11	may	may	AUX
gujaf-120	164	12	result	result	VERB
gujaf-120	164	13	in	in	ADP
gujaf-120	164	14	a	a	DET
gujaf-120	164	15	shortage	shortage	NOUN
gujaf-120	164	16	or	or	CCONJ
gujaf-120	164	17	excess	excess	NOUN
gujaf-120	164	18	of	of	ADP
gujaf-120	164	19	working	work	VERB
gujaf-120	164	20	capital	capital	NOUN
gujaf-120	164	21	components	component	NOUN
gujaf-120	164	22	in	in	ADP
gujaf-120	164	23	any	any	DET
gujaf-120	164	24	business	business	NOUN
gujaf-120	164	25	.	.	PUNCT
gujaf-120	165	1	3	3	X
gujaf-120	165	2	.	.	X
gujaf-120	165	3	methodology	methodology	NOUN
gujaf-120	165	4	and	and	CCONJ
gujaf-120	165	5	model	model	NOUN
gujaf-120	165	6	specification	specification	NOUN
gujaf-120	165	7	this	this	DET
gujaf-120	165	8	study	study	NOUN
gujaf-120	165	9	's	's	PART
gujaf-120	165	10	population	population	NOUN
gujaf-120	165	11	consists	consist	VERB
gujaf-120	165	12	of	of	ADP
gujaf-120	165	13	32	32	NUM
gujaf-120	165	14	consumer	consumer	NOUN
gujaf-120	165	15	and	and	CCONJ
gujaf-120	165	16	industrial	industrial	ADJ
gujaf-120	165	17	products	product	NOUN
gujaf-120	165	18	firms	firm	NOUN
gujaf-120	165	19	that	that	PRON
gujaf-120	165	20	are	be	AUX
gujaf-120	165	21	listed	list	VERB
gujaf-120	165	22	on	on	ADP
gujaf-120	165	23	the	the	DET
gujaf-120	165	24	nigerian	nigerian	ADJ
gujaf-120	165	25	stock	stock	NOUN
gujaf-120	165	26	exchange	exchange	NOUN
gujaf-120	165	27	as	as	ADP
gujaf-120	165	28	of	of	ADP
gujaf-120	165	29	december	december	PROPN
gujaf-120	165	30	31	31	NUM
gujaf-120	165	31	,	,	PUNCT
gujaf-120	165	32	2020	2020	NUM
gujaf-120	165	33	.	.	PUNCT
gujaf-120	166	1	the	the	DET
gujaf-120	166	2	usage	usage	NOUN
gujaf-120	166	3	of	of	ADP
gujaf-120	166	4	publicly	publicly	ADV
gujaf-120	166	5	-	-	PUNCT
gujaf-120	166	6	traded	trade	VERB
gujaf-120	166	7	consumer	consumer	NOUN
gujaf-120	166	8	and	and	CCONJ
gujaf-120	166	9	industrial	industrial	ADJ
gujaf-120	166	10	products	product	NOUN
gujaf-120	166	11	companies	company	NOUN
gujaf-120	166	12	is	be	AUX
gujaf-120	166	13	justified	justify	VERB
gujaf-120	166	14	by	by	ADP
gujaf-120	166	15	the	the	DET
gujaf-120	166	16	data	datum	NOUN
gujaf-120	166	17	's	's	PART
gujaf-120	166	18	availability	availability	NOUN
gujaf-120	166	19	and	and	CCONJ
gujaf-120	166	20	consistency	consistency	NOUN
gujaf-120	166	21	.	.	PUNCT
gujaf-120	167	1	the	the	DET
gujaf-120	167	2	impact	impact	NOUN
gujaf-120	167	3	of	of	ADP
gujaf-120	167	4	working	work	VERB
gujaf-120	167	5	capital	capital	NOUN
gujaf-120	167	6	management	management	NOUN
gujaf-120	167	7	on	on	ADP
gujaf-120	167	8	financial	financial	ADJ
gujaf-120	167	9	performance	performance	NOUN
gujaf-120	167	10	,	,	PUNCT
gujaf-120	167	11	specifically	specifically	ADV
gujaf-120	167	12	profitability	profitability	NOUN
gujaf-120	167	13	,	,	PUNCT
gujaf-120	167	14	of	of	ADP
gujaf-120	167	15	listed	list	VERB
gujaf-120	167	16	consumer	consumer	NOUN
gujaf-120	167	17	and	and	CCONJ
gujaf-120	167	18	industrial	industrial	ADJ
gujaf-120	167	19	goods	good	NOUN
gujaf-120	167	20	companies	company	NOUN
gujaf-120	167	21	in	in	ADP
gujaf-120	167	22	nigeria	nigeria	PROPN
gujaf-120	167	23	,	,	PUNCT
gujaf-120	167	24	is	be	AUX
gujaf-120	167	25	investigated	investigate	VERB
gujaf-120	167	26	in	in	ADP
gujaf-120	167	27	this	this	DET
gujaf-120	167	28	study	study	NOUN
gujaf-120	167	29	.	.	PUNCT
gujaf-120	168	1	the	the	DET
gujaf-120	168	2	study	study	NOUN
gujaf-120	168	3	used	use	VERB
gujaf-120	168	4	the	the	DET
gujaf-120	168	5	census	census	NOUN
gujaf-120	168	6	sampling	sample	VERB
gujaf-120	168	7	technique	technique	NOUN
gujaf-120	168	8	,	,	PUNCT
gujaf-120	168	9	which	which	PRON
gujaf-120	168	10	meant	mean	VERB
gujaf-120	168	11	that	that	SCONJ
gujaf-120	168	12	the	the	DET
gujaf-120	168	13	sample	sample	NOUN
gujaf-120	168	14	included	include	VERB
gujaf-120	168	15	the	the	DET
gujaf-120	168	16	whole	whole	ADJ
gujaf-120	168	17	population	population	NOUN
gujaf-120	168	18	.	.	PUNCT
gujaf-120	169	1	the	the	DET
gujaf-120	169	2	study	study	NOUN
gujaf-120	169	3	used	use	VERB
gujaf-120	169	4	panel	panel	NOUN
gujaf-120	169	5	data	datum	NOUN
gujaf-120	169	6	from	from	ADP
gujaf-120	169	7	secondary	secondary	ADJ
gujaf-120	169	8	sources	source	NOUN
gujaf-120	169	9	that	that	PRON
gujaf-120	169	10	were	be	AUX
gujaf-120	169	11	quantitative	quantitative	ADJ
gujaf-120	169	12	,	,	PUNCT
gujaf-120	169	13	and	and	CCONJ
gujaf-120	169	14	data	datum	NOUN
gujaf-120	169	15	was	be	AUX
gujaf-120	169	16	taken	take	VERB
gujaf-120	169	17	from	from	ADP
gujaf-120	169	18	the	the	DET
gujaf-120	169	19	firms	firm	NOUN
gujaf-120	169	20	'	'	PART
gujaf-120	169	21	audited	audit	VERB
gujaf-120	169	22	financial	financial	ADJ
gujaf-120	169	23	reports	report	NOUN
gujaf-120	169	24	during	during	ADP
gujaf-120	169	25	the	the	DET
gujaf-120	169	26	study	study	NOUN
gujaf-120	169	27	period	period	NOUN
gujaf-120	169	28	.	.	PUNCT
gujaf-120	170	1	after	after	ADP
gujaf-120	170	2	executing	execute	VERB
gujaf-120	170	3	the	the	DET
gujaf-120	170	4	appropriate	appropriate	ADJ
gujaf-120	170	5	tests	test	NOUN
gujaf-120	170	6	and	and	CCONJ
gujaf-120	170	7	other	other	ADJ
gujaf-120	170	8	robustness	robustness	NOUN
gujaf-120	170	9	tests	test	NOUN
gujaf-120	170	10	to	to	PART
gujaf-120	170	11	assess	assess	VERB
gujaf-120	170	12	the	the	DET
gujaf-120	170	13	validity	validity	NOUN
gujaf-120	170	14	,	,	PUNCT
gujaf-120	170	15	the	the	DET
gujaf-120	170	16	extracted	extract	VERB
gujaf-120	170	17	data	datum	NOUN
gujaf-120	170	18	were	be	AUX
gujaf-120	170	19	analyzed	analyze	VERB
gujaf-120	170	20	using	use	VERB
gujaf-120	170	21	the	the	DET
gujaf-120	170	22	stata	stata	NOUN
gujaf-120	170	23	14	14	NUM
gujaf-120	170	24	statistical	statistical	ADJ
gujaf-120	170	25	program	program	NOUN
gujaf-120	170	26	,	,	PUNCT
gujaf-120	170	27	and	and	CCONJ
gujaf-120	170	28	the	the	DET
gujaf-120	170	29	results	result	NOUN
gujaf-120	170	30	were	be	AUX
gujaf-120	170	31	utilized	utilize	VERB
gujaf-120	170	32	to	to	PART
gujaf-120	170	33	test	test	VERB
gujaf-120	170	34	the	the	DET
gujaf-120	170	35	specified	specify	VERB
gujaf-120	170	36	hypotheses	hypothesis	NOUN
gujaf-120	170	37	.	.	PUNCT
gujaf-120	171	1	profitability	profitability	NOUN
gujaf-120	171	2	is	be	AUX
gujaf-120	171	3	the	the	DET
gujaf-120	171	4	study	study	NOUN
gujaf-120	171	5	's	's	PART
gujaf-120	171	6	dependent	dependent	ADJ
gujaf-120	171	7	variable	variable	NOUN
gujaf-120	171	8	,	,	PUNCT
gujaf-120	171	9	which	which	PRON
gujaf-120	171	10	is	be	AUX
gujaf-120	171	11	a	a	DET
gujaf-120	171	12	return	return	NOUN
gujaf-120	171	13	on	on	ADP
gujaf-120	171	14	total	total	ADJ
gujaf-120	171	15	assets	asset	NOUN
gujaf-120	171	16	in	in	ADP
gujaf-120	171	17	operation	operation	NOUN
gujaf-120	171	18	,	,	PUNCT
gujaf-120	171	19	while	while	SCONJ
gujaf-120	171	20	the	the	DET
gujaf-120	171	21	independent	independent	ADJ
gujaf-120	171	22	variables	variable	NOUN
gujaf-120	171	23	are	be	AUX
gujaf-120	171	24	cash	cash	NOUN
gujaf-120	171	25	conversion	conversion	NOUN
gujaf-120	171	26	circle	circle	NOUN
gujaf-120	171	27	,	,	PUNCT
gujaf-120	171	28	inventory	inventory	NOUN
gujaf-120	171	29	conversion	conversion	NOUN
gujaf-120	171	30	period	period	NOUN
gujaf-120	171	31	,	,	PUNCT
gujaf-120	171	32	working	work	VERB
gujaf-120	171	33	capital	capital	NOUN
gujaf-120	171	34	to	to	ADP
gujaf-120	171	35	revenue	revenue	NOUN
gujaf-120	171	36	ratio	ratio	NOUN
gujaf-120	171	37	,	,	PUNCT
gujaf-120	171	38	and	and	CCONJ
gujaf-120	171	39	current	current	ADJ
gujaf-120	171	40	ratio	ratio	NOUN
gujaf-120	171	41	(	(	PUNCT
gujaf-120	171	42	i.e.	i.e.	X
gujaf-120	171	43	working	work	VERB
gujaf-120	171	44	capital	capital	NOUN
gujaf-120	171	45	components	component	NOUN
gujaf-120	171	46	)	)	PUNCT
gujaf-120	171	47	.	.	PUNCT
gujaf-120	172	1	return	return	NOUN
gujaf-120	172	2	on	on	ADP
gujaf-120	172	3	assets	asset	NOUN
gujaf-120	172	4	is	be	AUX
gujaf-120	172	5	employed	employ	VERB
gujaf-120	172	6	in	in	ADP
gujaf-120	172	7	this	this	DET
gujaf-120	172	8	study	study	NOUN
gujaf-120	172	9	because	because	SCONJ
gujaf-120	172	10	it	it	PRON
gujaf-120	172	11	demonstrates	demonstrate	VERB
gujaf-120	172	12	how	how	SCONJ
gujaf-120	172	13	successfully	successfully	ADV
gujaf-120	172	14	and	and	CCONJ
gujaf-120	172	15	efficiently	efficiently	ADV
gujaf-120	172	16	a	a	DET
gujaf-120	172	17	company	company	NOUN
gujaf-120	172	18	uses	use	VERB
gujaf-120	172	19	its	its	PRON
gujaf-120	172	20	resources	resource	NOUN
gujaf-120	172	21	to	to	PART
gujaf-120	172	22	generate	generate	VERB
gujaf-120	172	23	money	money	NOUN
gujaf-120	172	24	.	.	PUNCT
gujaf-120	173	1	to	to	PART
gujaf-120	173	2	put	put	VERB
gujaf-120	173	3	it	it	PRON
gujaf-120	173	4	another	another	DET
gujaf-120	173	5	way	way	NOUN
gujaf-120	173	6	,	,	PUNCT
gujaf-120	173	7	it	it	PRON
gujaf-120	173	8	's	be	AUX
gujaf-120	173	9	a	a	DET
gujaf-120	173	10	sign	sign	NOUN
gujaf-120	173	11	that	that	SCONJ
gujaf-120	173	12	a	a	DET
gujaf-120	173	13	business	business	NOUN
gujaf-120	173	14	is	be	AUX
gujaf-120	173	15	running	run	VERB
gujaf-120	173	16	smoothly	smoothly	ADV
gujaf-120	173	17	.	.	PUNCT
gujaf-120	174	1	these	these	DET
gujaf-120	174	2	variables	variable	NOUN
gujaf-120	174	3	were	be	AUX
gujaf-120	174	4	compiled	compile	VERB
gujaf-120	174	5	and	and	CCONJ
gujaf-120	174	6	analyzed	analyze	VERB
gujaf-120	174	7	using	use	VERB
gujaf-120	174	8	a	a	DET
gujaf-120	174	9	multiple	multiple	ADJ
gujaf-120	174	10	regression	regression	NOUN
gujaf-120	174	11	model	model	NOUN
gujaf-120	174	12	with	with	ADP
gujaf-120	174	13	stata	stata	NOUN
gujaf-120	174	14	14	14	NUM
gujaf-120	174	15	to	to	PART
gujaf-120	174	16	show	show	VERB
gujaf-120	174	17	how	how	SCONJ
gujaf-120	174	18	working	work	VERB
gujaf-120	174	19	capital	capital	NOUN
gujaf-120	174	20	management	management	NOUN
gujaf-120	174	21	variables	variable	NOUN
gujaf-120	174	22	affect	affect	VERB
gujaf-120	174	23	profitability	profitability	NOUN
gujaf-120	174	24	in	in	ADP
gujaf-120	174	25	nigerian	nigerian	ADJ
gujaf-120	174	26	consumer	consumer	NOUN
gujaf-120	174	27	and	and	CCONJ
gujaf-120	174	28	industrial	industrial	ADJ
gujaf-120	174	29	goods	good	NOUN
gujaf-120	174	30	industries	industry	NOUN
gujaf-120	174	31	.	.	PUNCT
gujaf-120	175	1	the	the	DET
gujaf-120	175	2	following	follow	VERB
gujaf-120	175	3	is	be	AUX
gujaf-120	175	4	the	the	DET
gujaf-120	175	5	regression	regression	NOUN
gujaf-120	175	6	analysis	analysis	NOUN
gujaf-120	175	7	model	model	NOUN
gujaf-120	175	8	that	that	PRON
gujaf-120	175	9	was	be	AUX
gujaf-120	175	10	used	use	VERB
gujaf-120	175	11	:	:	PUNCT
gujaf-120	175	12	roait	roait	NOUN
gujaf-120	175	13	=	=	PUNCT
gujaf-120	176	1	β0	β0	NOUN
gujaf-120	177	1	+	+	CCONJ
gujaf-120	177	2	β1cccit	β1cccit	NOUN
gujaf-120	177	3	+	+	CCONJ
gujaf-120	177	4	β2acpit	β2acpit	PUNCT
gujaf-120	178	1	+	+	CCONJ
gujaf-120	178	2	β3wcrit	β3wcrit	ADJ
gujaf-120	178	3	+	+	CCONJ
gujaf-120	178	4	β4cri	β4cri	PROPN
gujaf-120	178	5	,	,	PUNCT
gujaf-120	178	6	t	t	PROPN
gujaf-120	179	1	+	+	CCONJ
gujaf-120	179	2	eit	eit	INTJ
gujaf-120	179	3	where	where	SCONJ
gujaf-120	179	4	;	;	PUNCT
gujaf-120	179	5	roa	roa	PROPN
gujaf-120	179	6	=	=	NOUN
gujaf-120	179	7	profitability	profitability	NOUN
gujaf-120	179	8	of	of	ADP
gujaf-120	179	9	consumer	consumer	NOUN
gujaf-120	179	10	and	and	CCONJ
gujaf-120	179	11	industrial	industrial	ADJ
gujaf-120	179	12	goods	good	NOUN
gujaf-120	179	13	companies	company	NOUN
gujaf-120	179	14	demonstrated	demonstrate	VERB
gujaf-120	179	15	by	by	ADP
gujaf-120	179	16	returns	return	NOUN
gujaf-120	179	17	on	on	ADP
gujaf-120	179	18	asset	asset	NOUN
gujaf-120	179	19	6	6	NUM
gujaf-120	179	20	β0	β0	NOUN
gujaf-120	179	21	=	=	PUNCT
gujaf-120	179	22	intercept	intercept	PROPN
gujaf-120	179	23	,	,	PUNCT
gujaf-120	179	24	which	which	PRON
gujaf-120	179	25	is	be	AUX
gujaf-120	179	26	the	the	DET
gujaf-120	179	27	value	value	NOUN
gujaf-120	179	28	of	of	ADP
gujaf-120	179	29	y	y	PRON
gujaf-120	179	30	when	when	SCONJ
gujaf-120	179	31	x	x	PRON
gujaf-120	179	32	values	value	NOUN
gujaf-120	179	33	are	be	AUX
gujaf-120	179	34	zero	zero	NUM
gujaf-120	179	35	.	.	PUNCT
gujaf-120	180	1	ccc	ccc	X
gujaf-120	180	2	=	=	PUNCT
gujaf-120	181	1	cash	cash	NOUN
gujaf-120	181	2	conversion	conversion	NOUN
gujaf-120	181	3	cycle	cycle	NOUN
gujaf-120	181	4	icp	icp	PROPN
gujaf-120	181	5	=	=	SYM
gujaf-120	181	6	inventory	inventory	NOUN
gujaf-120	181	7	conversion	conversion	NOUN
gujaf-120	181	8	period	period	NOUN
gujaf-120	181	9	wcr	wcr	PROPN
gujaf-120	181	10	=	=	SYM
gujaf-120	181	11	working	work	VERB
gujaf-120	181	12	capital	capital	NOUN
gujaf-120	181	13	to	to	ADP
gujaf-120	181	14	revenue	revenue	NOUN
gujaf-120	181	15	cr	cr	NOUN
gujaf-120	181	16	=	=	PUNCT
gujaf-120	181	17	current	current	ADJ
gujaf-120	181	18	ratio	ratio	NOUN
gujaf-120	181	19	e	e	NOUN
gujaf-120	181	20	=	=	NOUN
gujaf-120	181	21	error	error	NOUN
gujaf-120	181	22	term	term	NOUN
gujaf-120	181	23	normally	normally	ADV
gujaf-120	181	24	distributed	distribute	VERB
gujaf-120	181	25	about	about	ADP
gujaf-120	181	26	the	the	DET
gujaf-120	181	27	mean	mean	NOUN
gujaf-120	181	28	of	of	ADP
gujaf-120	181	29	zero	zero	NUM
gujaf-120	181	30	β1	β1	PROPN
gujaf-120	181	31	,	,	PUNCT
gujaf-120	181	32	β2	β2	NOUN
gujaf-120	181	33	,	,	PUNCT
gujaf-120	181	34	β3	β3	VERB
gujaf-120	181	35	,	,	PUNCT
gujaf-120	181	36	and	and	CCONJ
gujaf-120	181	37	β4	β4	NOUN
gujaf-120	181	38	are	be	AUX
gujaf-120	181	39	coefficients	coefficient	NOUN
gujaf-120	181	40	for	for	ADP
gujaf-120	181	41	ccc	ccc	PROPN
gujaf-120	181	42	,	,	PUNCT
gujaf-120	181	43	icp	icp	PROPN
gujaf-120	181	44	,	,	PUNCT
gujaf-120	181	45	wcr	wcr	PROPN
gujaf-120	181	46	,	,	PUNCT
gujaf-120	181	47	and	and	CCONJ
gujaf-120	181	48	cr	cr	NOUN
gujaf-120	181	49	respectively	respectively	ADV
gujaf-120	181	50	.	.	PUNCT
gujaf-120	182	1	4	4	X
gujaf-120	182	2	.	.	NOUN
gujaf-120	182	3	results	result	NOUN
gujaf-120	182	4	and	and	CCONJ
gujaf-120	182	5	discussion	discussion	NOUN
gujaf-120	182	6	this	this	DET
gujaf-120	182	7	section	section	NOUN
gujaf-120	182	8	summarizes	summarize	VERB
gujaf-120	182	9	the	the	DET
gujaf-120	182	10	findings	finding	NOUN
gujaf-120	182	11	of	of	ADP
gujaf-120	182	12	the	the	DET
gujaf-120	182	13	study	study	NOUN
gujaf-120	182	14	's	's	PART
gujaf-120	182	15	data	datum	NOUN
gujaf-120	182	16	analysis	analysis	NOUN
gujaf-120	182	17	and	and	CCONJ
gujaf-120	182	18	interpretation	interpretation	NOUN
gujaf-120	182	19	.	.	PUNCT
gujaf-120	183	1	the	the	DET
gujaf-120	183	2	first	first	ADJ
gujaf-120	183	3	portion	portion	NOUN
gujaf-120	183	4	offers	offer	VERB
gujaf-120	183	5	a	a	DET
gujaf-120	183	6	preliminary	preliminary	ADJ
gujaf-120	183	7	examination	examination	NOUN
gujaf-120	183	8	of	of	ADP
gujaf-120	183	9	the	the	DET
gujaf-120	183	10	study	study	NOUN
gujaf-120	183	11	sample	sample	NOUN
gujaf-120	183	12	using	use	VERB
gujaf-120	183	13	descriptive	descriptive	ADJ
gujaf-120	183	14	statistics	statistic	NOUN
gujaf-120	183	15	,	,	PUNCT
gujaf-120	183	16	as	as	ADV
gujaf-120	183	17	well	well	ADV
gujaf-120	183	18	as	as	ADP
gujaf-120	183	19	a	a	DET
gujaf-120	183	20	brief	brief	ADJ
gujaf-120	183	21	overview	overview	NOUN
gujaf-120	183	22	of	of	ADP
gujaf-120	183	23	the	the	DET
gujaf-120	183	24	numerous	numerous	ADJ
gujaf-120	183	25	robustness	robustness	NOUN
gujaf-120	183	26	tests	test	NOUN
gujaf-120	183	27	used	use	VERB
gujaf-120	183	28	to	to	PART
gujaf-120	183	29	show	show	VERB
gujaf-120	183	30	the	the	DET
gujaf-120	183	31	validity	validity	NOUN
gujaf-120	183	32	and	and	CCONJ
gujaf-120	183	33	dependability	dependability	NOUN
gujaf-120	183	34	of	of	ADP
gujaf-120	183	35	the	the	DET
gujaf-120	183	36	results	result	NOUN
gujaf-120	183	37	.	.	PUNCT
gujaf-120	184	1	the	the	DET
gujaf-120	184	2	regression	regression	NOUN
gujaf-120	184	3	results	result	NOUN
gujaf-120	184	4	and	and	CCONJ
gujaf-120	184	5	findings	finding	NOUN
gujaf-120	184	6	of	of	ADP
gujaf-120	184	7	the	the	DET
gujaf-120	184	8	explained	explain	VERB
gujaf-120	184	9	and	and	CCONJ
gujaf-120	184	10	explanatory	explanatory	ADJ
gujaf-120	184	11	factors	factor	NOUN
gujaf-120	184	12	will	will	AUX
gujaf-120	184	13	be	be	AUX
gujaf-120	184	14	presented	present	VERB
gujaf-120	184	15	in	in	ADP
gujaf-120	184	16	the	the	DET
gujaf-120	184	17	second	second	ADJ
gujaf-120	184	18	half	half	NOUN
gujaf-120	184	19	,	,	PUNCT
gujaf-120	184	20	and	and	CCONJ
gujaf-120	184	21	the	the	DET
gujaf-120	184	22	discussion	discussion	NOUN
gujaf-120	184	23	and	and	CCONJ
gujaf-120	184	24	testing	testing	NOUN
gujaf-120	184	25	of	of	ADP
gujaf-120	184	26	the	the	DET
gujaf-120	184	27	study	study	NOUN
gujaf-120	184	28	hypothesis	hypothesis	NOUN
gujaf-120	184	29	,	,	PUNCT
gujaf-120	184	30	as	as	ADV
gujaf-120	184	31	well	well	ADV
gujaf-120	184	32	as	as	ADP
gujaf-120	184	33	implications	implication	NOUN
gujaf-120	184	34	from	from	ADP
gujaf-120	184	35	the	the	DET
gujaf-120	184	36	findings	finding	NOUN
gujaf-120	184	37	,	,	PUNCT
gujaf-120	184	38	will	will	AUX
gujaf-120	184	39	be	be	AUX
gujaf-120	184	40	presented	present	VERB
gujaf-120	184	41	in	in	ADP
gujaf-120	184	42	the	the	DET
gujaf-120	184	43	third	third	ADJ
gujaf-120	184	44	part	part	NOUN
gujaf-120	184	45	.	.	PUNCT
gujaf-120	185	1	table	table	NOUN
gujaf-120	185	2	1	1	NUM
gujaf-120	185	3	:	:	PUNCT
gujaf-120	185	4	descriptive	descriptive	ADJ
gujaf-120	185	5	statistics	statistic	NOUN
gujaf-120	185	6	variable	variable	ADJ
gujaf-120	185	7	obs	obs	PROPN
gujaf-120	185	8	mean	mean	VERB
gujaf-120	185	9	std	std	PROPN
gujaf-120	185	10	.	.	PROPN
gujaf-120	186	1	dev	dev	PROPN
gujaf-120	186	2	.	.	PUNCT
gujaf-120	187	1	min	min	PROPN
gujaf-120	187	2	max	max	PROPN
gujaf-120	187	3	roa	roa	PROPN
gujaf-120	187	4	320	320	NUM
gujaf-120	187	5	4.878	4.878	NUM
gujaf-120	187	6	17.006	17.006	NUM
gujaf-120	187	7	-179.92	-179.92	PROPN
gujaf-120	187	8	108.9	108.9	NUM
gujaf-120	187	9	ccc	ccc	NOUN
gujaf-120	187	10	319	319	NUM
gujaf-120	187	11	-3.297	-3.297	NUM
gujaf-120	187	12	282.064	282.064	NUM
gujaf-120	187	13	-1923.49	-1923.49	NOUN
gujaf-120	187	14	2711.76	2711.76	NUM
gujaf-120	187	15	icp	icp	PROPN
gujaf-120	187	16	319	319	NUM
gujaf-120	187	17	85.491	85.491	NUM
gujaf-120	187	18	171.733	171.733	NUM
gujaf-120	187	19	1.62	1.62	NUM
gujaf-120	187	20	2550.07	2550.07	NUM
gujaf-120	187	21	wcr	wcr	PROPN
gujaf-120	187	22	320	320	NUM
gujaf-120	187	23	.0189	.0189	NOUN
gujaf-120	187	24	.399	.399	NUM
gujaf-120	187	25	-3.14	-3.14	NUM
gujaf-120	187	26	.76	.76	NUM
gujaf-120	187	27	cr	cr	ADP
gujaf-120	187	28	320	320	NUM
gujaf-120	187	29	1.324	1.324	NUM
gujaf-120	187	30	1.298	1.298	NUM
gujaf-120	187	31	.02	.02	NUM
gujaf-120	187	32	15.87	15.87	NUM
gujaf-120	187	33	source	source	NOUN
gujaf-120	187	34	:	:	PUNCT
gujaf-120	187	35	stata	stata	VERB
gujaf-120	187	36	14	14	NUM
gujaf-120	187	37	output	output	NOUN
gujaf-120	187	38	,	,	PUNCT
gujaf-120	187	39	2022	2022	NUM
gujaf-120	187	40	table	table	NOUN
gujaf-120	187	41	1	1	NUM
gujaf-120	187	42	summarises	summarise	NOUN
gujaf-120	187	43	and	and	CCONJ
gujaf-120	187	44	interprets	interpret	VERB
gujaf-120	187	45	the	the	DET
gujaf-120	187	46	explanatory	explanatory	ADJ
gujaf-120	187	47	variables	variable	NOUN
gujaf-120	187	48	,	,	PUNCT
gujaf-120	187	49	including	include	VERB
gujaf-120	187	50	mean	mean	ADJ
gujaf-120	187	51	,	,	PUNCT
gujaf-120	187	52	standard	standard	ADJ
gujaf-120	187	53	deviation	deviation	NOUN
gujaf-120	187	54	,	,	PUNCT
gujaf-120	187	55	minimum	minimum	NOUN
gujaf-120	187	56	,	,	PUNCT
gujaf-120	187	57	and	and	CCONJ
gujaf-120	187	58	maximum	maximum	ADJ
gujaf-120	187	59	data	datum	NOUN
gujaf-120	187	60	set	set	VERB
gujaf-120	187	61	values	value	NOUN
gujaf-120	187	62	for	for	ADP
gujaf-120	187	63	each	each	DET
gujaf-120	187	64	variable	variable	NOUN
gujaf-120	187	65	.	.	PUNCT
gujaf-120	188	1	the	the	DET
gujaf-120	188	2	average	average	ADJ
gujaf-120	188	3	roa	roa	NOUN
gujaf-120	188	4	for	for	ADP
gujaf-120	188	5	320	320	NUM
gujaf-120	188	6	observations	observation	NOUN
gujaf-120	188	7	is	be	AUX
gujaf-120	188	8	4.878125	4.878125	NUM
gujaf-120	188	9	,	,	PUNCT
gujaf-120	188	10	with	with	ADP
gujaf-120	188	11	a	a	DET
gujaf-120	188	12	standard	standard	ADJ
gujaf-120	188	13	deviation	deviation	NOUN
gujaf-120	188	14	of	of	ADP
gujaf-120	188	15	17.00696	17.00696	NUM
gujaf-120	188	16	as	as	SCONJ
gujaf-120	188	17	shown	show	VERB
gujaf-120	188	18	in	in	ADP
gujaf-120	188	19	the	the	DET
gujaf-120	188	20	table	table	NOUN
gujaf-120	188	21	.	.	PUNCT
gujaf-120	189	1	this	this	PRON
gujaf-120	189	2	means	mean	VERB
gujaf-120	189	3	that	that	SCONJ
gujaf-120	189	4	during	during	ADP
gujaf-120	189	5	the	the	DET
gujaf-120	189	6	study	study	NOUN
gujaf-120	189	7	period	period	NOUN
gujaf-120	189	8	,	,	PUNCT
gujaf-120	189	9	there	there	PRON
gujaf-120	189	10	was	be	VERB
gujaf-120	189	11	a	a	DET
gujaf-120	189	12	considerable	considerable	ADJ
gujaf-120	189	13	difference	difference	NOUN
gujaf-120	189	14	in	in	ADP
gujaf-120	189	15	profitability	profitability	NOUN
gujaf-120	189	16	values	value	NOUN
gujaf-120	189	17	across	across	ADP
gujaf-120	189	18	the	the	DET
gujaf-120	189	19	listed	list	VERB
gujaf-120	189	20	companies	company	NOUN
gujaf-120	189	21	.	.	PUNCT
gujaf-120	190	1	the	the	DET
gujaf-120	190	2	average	average	ADJ
gujaf-120	190	3	value	value	NOUN
gujaf-120	190	4	for	for	ADP
gujaf-120	190	5	the	the	DET
gujaf-120	190	6	cash	cash	NOUN
gujaf-120	190	7	conversion	conversion	NOUN
gujaf-120	190	8	circle	circle	NOUN
gujaf-120	190	9	is	be	AUX
gujaf-120	190	10	-3.297774	-3.297774	NOUN
gujaf-120	190	11	,	,	PUNCT
gujaf-120	190	12	with	with	ADP
gujaf-120	190	13	a	a	DET
gujaf-120	190	14	standard	standard	ADJ
gujaf-120	190	15	deviation	deviation	NOUN
gujaf-120	190	16	of	of	ADP
gujaf-120	190	17	282.0641	282.0641	NUM
gujaf-120	190	18	.	.	PUNCT
gujaf-120	191	1	this	this	PRON
gujaf-120	191	2	means	mean	VERB
gujaf-120	191	3	that	that	SCONJ
gujaf-120	191	4	the	the	DET
gujaf-120	191	5	cash	cash	NOUN
gujaf-120	191	6	conversion	conversion	NOUN
gujaf-120	191	7	circle	circle	NOUN
gujaf-120	191	8	of	of	ADP
gujaf-120	191	9	the	the	DET
gujaf-120	191	10	listed	list	VERB
gujaf-120	191	11	companies	company	NOUN
gujaf-120	191	12	under	under	ADP
gujaf-120	191	13	investigation	investigation	NOUN
gujaf-120	191	14	varies	vary	VERB
gujaf-120	191	15	greatly	greatly	ADV
gujaf-120	191	16	.	.	PUNCT
gujaf-120	192	1	the	the	DET
gujaf-120	192	2	data	datum	NOUN
gujaf-120	192	3	also	also	ADV
gujaf-120	192	4	reveals	reveal	VERB
gujaf-120	192	5	that	that	SCONJ
gujaf-120	192	6	the	the	DET
gujaf-120	192	7	average	average	ADJ
gujaf-120	192	8	conversion	conversion	NOUN
gujaf-120	192	9	period	period	NOUN
gujaf-120	192	10	has	have	VERB
gujaf-120	192	11	a	a	DET
gujaf-120	192	12	mean	mean	ADJ
gujaf-120	192	13	value	value	NOUN
gujaf-120	192	14	of	of	ADP
gujaf-120	192	15	85.49163	85.49163	NUM
gujaf-120	192	16	,	,	PUNCT
gujaf-120	192	17	a	a	DET
gujaf-120	192	18	standard	standard	ADJ
gujaf-120	192	19	deviation	deviation	NOUN
gujaf-120	192	20	of	of	ADP
gujaf-120	192	21	171.7331	171.7331	NUM
gujaf-120	192	22	and	and	CCONJ
gujaf-120	192	23	a	a	DET
gujaf-120	192	24	low	low	NOUN
gujaf-120	192	25	of	of	ADP
gujaf-120	192	26	1.62	1.62	NUM
gujaf-120	192	27	,	,	PUNCT
gujaf-120	192	28	and	and	CCONJ
gujaf-120	192	29	a	a	DET
gujaf-120	192	30	high	high	NOUN
gujaf-120	192	31	of	of	ADP
gujaf-120	192	32	2550.07	2550.07	NUM
gujaf-120	192	33	.	.	PUNCT
gujaf-120	193	1	the	the	DET
gujaf-120	193	2	mean	mean	ADJ
gujaf-120	193	3	working	work	VERB
gujaf-120	193	4	capital	capital	NOUN
gujaf-120	193	5	to	to	ADP
gujaf-120	193	6	revenue	revenue	NOUN
gujaf-120	193	7	ratio	ratio	NOUN
gujaf-120	193	8	is	be	AUX
gujaf-120	193	9	0.0189687	0.0189687	NUM
gujaf-120	193	10	,	,	PUNCT
gujaf-120	193	11	with	with	ADP
gujaf-120	193	12	a	a	DET
gujaf-120	193	13	standard	standard	ADJ
gujaf-120	193	14	deviation	deviation	NOUN
gujaf-120	193	15	of	of	ADP
gujaf-120	193	16	0.399629	0.399629	NUM
gujaf-120	193	17	,	,	PUNCT
gujaf-120	193	18	indicating	indicate	VERB
gujaf-120	193	19	that	that	SCONJ
gujaf-120	193	20	there	there	PRON
gujaf-120	193	21	are	be	VERB
gujaf-120	193	22	few	few	ADJ
gujaf-120	193	23	differences	difference	NOUN
gujaf-120	193	24	in	in	ADP
gujaf-120	193	25	the	the	DET
gujaf-120	193	26	practices	practice	NOUN
gujaf-120	193	27	of	of	ADP
gujaf-120	193	28	the	the	DET
gujaf-120	193	29	listed	list	VERB
gujaf-120	193	30	companies	company	NOUN
gujaf-120	193	31	under	under	ADP
gujaf-120	193	32	investigation	investigation	NOUN
gujaf-120	193	33	.	.	PUNCT
gujaf-120	194	1	it	it	PRON
gujaf-120	194	2	also	also	ADV
gujaf-120	194	3	demonstrates	demonstrate	VERB
gujaf-120	194	4	that	that	SCONJ
gujaf-120	194	5	their	their	PRON
gujaf-120	194	6	poor	poor	ADJ
gujaf-120	194	7	working	working	NOUN
gujaf-120	194	8	capital	capital	NOUN
gujaf-120	194	9	management	management	NOUN
gujaf-120	194	10	and	and	CCONJ
gujaf-120	194	11	inability	inability	NOUN
gujaf-120	194	12	to	to	PART
gujaf-120	194	13	strategically	strategically	ADV
gujaf-120	194	14	manage	manage	VERB
gujaf-120	194	15	it	it	PRON
gujaf-120	194	16	could	could	AUX
gujaf-120	194	17	result	result	VERB
gujaf-120	194	18	in	in	ADP
gujaf-120	194	19	very	very	ADV
gujaf-120	194	20	low	low	ADJ
gujaf-120	194	21	profitability	profitability	NOUN
gujaf-120	194	22	.	.	PUNCT
gujaf-120	195	1	the	the	DET
gujaf-120	195	2	current	current	ADJ
gujaf-120	195	3	ratio	ratio	NOUN
gujaf-120	195	4	average	average	NOUN
gujaf-120	195	5	from	from	ADP
gujaf-120	195	6	the	the	DET
gujaf-120	195	7	observations	observation	NOUN
gujaf-120	195	8	is	be	AUX
gujaf-120	195	9	1.324281	1.324281	NUM
gujaf-120	195	10	,	,	PUNCT
gujaf-120	195	11	meaning	mean	VERB
gujaf-120	195	12	that	that	SCONJ
gujaf-120	195	13	the	the	DET
gujaf-120	195	14	liquidity	liquidity	NOUN
gujaf-120	195	15	level	level	NOUN
gujaf-120	195	16	across	across	ADP
gujaf-120	195	17	the	the	DET
gujaf-120	195	18	companies	company	NOUN
gujaf-120	195	19	is	be	AUX
gujaf-120	195	20	1.324281	1.324281	NUM
gujaf-120	195	21	and	and	CCONJ
gujaf-120	195	22	the	the	DET
gujaf-120	195	23	standard	standard	ADJ
gujaf-120	195	24	deviation	deviation	NOUN
gujaf-120	195	25	is	be	AUX
gujaf-120	195	26	1.298332	1.298332	NUM
gujaf-120	195	27	,	,	PUNCT
gujaf-120	195	28	with	with	ADP
gujaf-120	195	29	the	the	DET
gujaf-120	195	30	lowest	low	ADJ
gujaf-120	195	31	liquidity	liquidity	NOUN
gujaf-120	195	32	level	level	NOUN
gujaf-120	195	33	being	be	AUX
gujaf-120	195	34	0.02	0.02	NUM
gujaf-120	195	35	and	and	CCONJ
gujaf-120	195	36	the	the	DET
gujaf-120	195	37	highest	high	ADJ
gujaf-120	195	38	being	be	AUX
gujaf-120	195	39	15.87	15.87	NUM
gujaf-120	195	40	.	.	PUNCT
gujaf-120	196	1	diagnostic	diagnostic	ADJ
gujaf-120	196	2	tests	test	NOUN
gujaf-120	196	3	results	result	VERB
gujaf-120	196	4	the	the	DET
gujaf-120	196	5	shapiro	shapiro	PROPN
gujaf-120	196	6	wilk	wilk	PROPN
gujaf-120	196	7	and	and	CCONJ
gujaf-120	196	8	shapiro	shapiro	PROPN
gujaf-120	196	9	francia	francia	PROPN
gujaf-120	196	10	data	data	PROPN
gujaf-120	196	11	normality	normality	NOUN
gujaf-120	196	12	tests	test	NOUN
gujaf-120	196	13	were	be	AUX
gujaf-120	196	14	conducted	conduct	VERB
gujaf-120	196	15	,	,	PUNCT
gujaf-120	196	16	and	and	CCONJ
gujaf-120	196	17	the	the	DET
gujaf-120	196	18	results	result	NOUN
gujaf-120	196	19	revealed	reveal	VERB
gujaf-120	196	20	that	that	SCONJ
gujaf-120	196	21	the	the	DET
gujaf-120	196	22	data	datum	NOUN
gujaf-120	196	23	gathered	gather	VERB
gujaf-120	196	24	for	for	ADP
gujaf-120	196	25	all	all	DET
gujaf-120	196	26	variables	variable	NOUN
gujaf-120	196	27	were	be	AUX
gujaf-120	196	28	not	not	PART
gujaf-120	196	29	normally	normally	ADV
gujaf-120	196	30	distributed	distribute	VERB
gujaf-120	196	31	.	.	PUNCT
gujaf-120	197	1	as	as	ADP
gujaf-120	197	2	a	a	DET
gujaf-120	197	3	result	result	NOUN
gujaf-120	197	4	,	,	PUNCT
gujaf-120	197	5	instead	instead	ADV
gujaf-120	197	6	of	of	ADP
gujaf-120	197	7	using	use	VERB
gujaf-120	197	8	the	the	DET
gujaf-120	197	9	conventional	conventional	ADJ
gujaf-120	197	10	stochastic	stochastic	ADJ
gujaf-120	197	11	standard	standard	ADJ
gujaf-120	197	12	error	error	NOUN
gujaf-120	197	13	term	term	NOUN
gujaf-120	197	14	in	in	ADP
gujaf-120	197	15	regressions	regression	NOUN
gujaf-120	197	16	,	,	PUNCT
gujaf-120	197	17	the	the	DET
gujaf-120	197	18	robust	robust	ADJ
gujaf-120	197	19	7	7	NUM
gujaf-120	197	20	standard	standard	ADJ
gujaf-120	197	21	error	error	NOUN
gujaf-120	197	22	is	be	AUX
gujaf-120	197	23	utilized	utilize	VERB
gujaf-120	197	24	to	to	PART
gujaf-120	197	25	ensure	ensure	VERB
gujaf-120	197	26	the	the	DET
gujaf-120	197	27	validity	validity	NOUN
gujaf-120	197	28	of	of	ADP
gujaf-120	197	29	the	the	DET
gujaf-120	197	30	study	study	NOUN
gujaf-120	197	31	results	result	VERB
gujaf-120	197	32	.	.	PUNCT
gujaf-120	198	1	this	this	PRON
gujaf-120	198	2	is	be	AUX
gujaf-120	198	3	done	do	VERB
gujaf-120	198	4	to	to	PART
gujaf-120	198	5	address	address	VERB
gujaf-120	198	6	the	the	DET
gujaf-120	198	7	data	datum	NOUN
gujaf-120	198	8	's	's	PART
gujaf-120	198	9	normality	normality	NOUN
gujaf-120	198	10	issue	issue	NOUN
gujaf-120	198	11	and	and	CCONJ
gujaf-120	198	12	ensure	ensure	VERB
gujaf-120	198	13	the	the	DET
gujaf-120	198	14	regression	regression	NOUN
gujaf-120	198	15	results	result	NOUN
gujaf-120	198	16	'	'	PART
gujaf-120	198	17	validity	validity	NOUN
gujaf-120	198	18	.	.	PUNCT
gujaf-120	199	1	the	the	DET
gujaf-120	199	2	data	datum	NOUN
gujaf-120	199	3	set	set	VERB
gujaf-120	199	4	was	be	AUX
gujaf-120	199	5	additionally	additionally	ADV
gujaf-120	199	6	tested	test	VERB
gujaf-120	199	7	for	for	ADP
gujaf-120	199	8	multicollinearity	multicollinearity	NOUN
gujaf-120	199	9	using	use	VERB
gujaf-120	199	10	the	the	DET
gujaf-120	199	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-120	199	12	test	test	NOUN
gujaf-120	199	13	.	.	PUNCT
gujaf-120	200	1	this	this	PRON
gujaf-120	200	2	was	be	AUX
gujaf-120	200	3	done	do	VERB
gujaf-120	200	4	to	to	PART
gujaf-120	200	5	satisfy	satisfy	VERB
gujaf-120	200	6	one	one	NUM
gujaf-120	200	7	of	of	ADP
gujaf-120	200	8	the	the	DET
gujaf-120	200	9	classical	classical	ADJ
gujaf-120	200	10	linear	linear	NOUN
gujaf-120	200	11	regression	regression	NOUN
gujaf-120	200	12	models	model	NOUN
gujaf-120	200	13	'	'	PART
gujaf-120	200	14	assumptions	assumption	NOUN
gujaf-120	200	15	,	,	PUNCT
gujaf-120	200	16	which	which	PRON
gujaf-120	200	17	specifies	specify	VERB
gujaf-120	200	18	that	that	SCONJ
gujaf-120	200	19	disturbances	disturbance	NOUN
gujaf-120	200	20	in	in	ADP
gujaf-120	200	21	population	population	NOUN
gujaf-120	200	22	regression	regression	NOUN
gujaf-120	200	23	are	be	AUX
gujaf-120	200	24	homoscedastic	homoscedastic	ADJ
gujaf-120	200	25	.	.	PUNCT
gujaf-120	201	1	this	this	PRON
gujaf-120	201	2	indicates	indicate	VERB
gujaf-120	201	3	that	that	SCONJ
gujaf-120	201	4	the	the	DET
gujaf-120	201	5	variance	variance	NOUN
gujaf-120	201	6	of	of	ADP
gujaf-120	201	7	the	the	DET
gujaf-120	201	8	error	error	NOUN
gujaf-120	201	9	component	component	NOUN
gujaf-120	201	10	in	in	ADP
gujaf-120	201	11	the	the	DET
gujaf-120	201	12	regression	regression	NOUN
gujaf-120	201	13	model	model	NOUN
gujaf-120	201	14	is	be	AUX
gujaf-120	201	15	consistent	consistent	ADJ
gujaf-120	201	16	;	;	PUNCT
gujaf-120	201	17	errors	error	NOUN
gujaf-120	201	18	that	that	PRON
gujaf-120	201	19	do	do	AUX
gujaf-120	201	20	not	not	PART
gujaf-120	201	21	have	have	VERB
gujaf-120	201	22	constant	constant	ADJ
gujaf-120	201	23	variance	variance	NOUN
gujaf-120	201	24	(	(	PUNCT
gujaf-120	201	25	are	be	AUX
gujaf-120	201	26	heteroskedastic	heteroskedastic	ADJ
gujaf-120	201	27	)	)	PUNCT
gujaf-120	201	28	are	be	AUX
gujaf-120	201	29	called	call	VERB
gujaf-120	201	30	heteroskedastic	heteroskedastic	ADJ
gujaf-120	201	31	.	.	PUNCT
gujaf-120	202	1	the	the	DET
gujaf-120	202	2	presence	presence	NOUN
gujaf-120	202	3	of	of	ADP
gujaf-120	202	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-120	202	5	in	in	ADP
gujaf-120	202	6	the	the	DET
gujaf-120	202	7	model	model	NOUN
gujaf-120	202	8	's	's	PART
gujaf-120	202	9	error	error	NOUN
gujaf-120	202	10	term	term	NOUN
gujaf-120	202	11	is	be	AUX
gujaf-120	202	12	indicated	indicate	VERB
gujaf-120	202	13	by	by	ADP
gujaf-120	202	14	a	a	DET
gujaf-120	202	15	large	large	ADJ
gujaf-120	202	16	chi	chi	ADJ
gujaf-120	202	17	-	-	PUNCT
gujaf-120	202	18	square	square	ADJ
gujaf-120	202	19	value	value	NOUN
gujaf-120	202	20	in	in	ADP
gujaf-120	202	21	the	the	DET
gujaf-120	202	22	heteroskedasticity	heteroskedasticity	NOUN
gujaf-120	202	23	test	test	NOUN
gujaf-120	202	24	result	result	NOUN
gujaf-120	202	25	.	.	PUNCT
gujaf-120	203	1	the	the	DET
gujaf-120	203	2	chi	chi	ADJ
gujaf-120	203	3	-	-	PUNCT
gujaf-120	203	4	square	square	ADJ
gujaf-120	203	5	value	value	NOUN
gujaf-120	203	6	was	be	AUX
gujaf-120	203	7	large	large	ADJ
gujaf-120	203	8	and	and	CCONJ
gujaf-120	203	9	the	the	DET
gujaf-120	203	10	p	p	NOUN
gujaf-120	203	11	-	-	PUNCT
gujaf-120	203	12	value	value	NOUN
gujaf-120	203	13	was	be	AUX
gujaf-120	203	14	little	little	ADJ
gujaf-120	203	15	in	in	ADP
gujaf-120	203	16	the	the	DET
gujaf-120	203	17	heteroskedasticity	heteroskedasticity	NOUN
gujaf-120	203	18	test	test	NOUN
gujaf-120	203	19	done	do	VERB
gujaf-120	203	20	in	in	ADP
gujaf-120	203	21	this	this	DET
gujaf-120	203	22	study	study	NOUN
gujaf-120	203	23	,	,	PUNCT
gujaf-120	203	24	indicating	indicate	VERB
gujaf-120	203	25	a	a	DET
gujaf-120	203	26	violation	violation	NOUN
gujaf-120	203	27	of	of	ADP
gujaf-120	203	28	the	the	DET
gujaf-120	203	29	traditional	traditional	ADJ
gujaf-120	203	30	linear	linear	ADJ
gujaf-120	203	31	regression	regression	NOUN
gujaf-120	203	32	assumption	assumption	NOUN
gujaf-120	203	33	indicated	indicate	VERB
gujaf-120	203	34	above	above	ADV
gujaf-120	203	35	.	.	PUNCT
gujaf-120	204	1	as	as	ADP
gujaf-120	204	2	a	a	DET
gujaf-120	204	3	result	result	NOUN
gujaf-120	204	4	of	of	ADP
gujaf-120	204	5	the	the	DET
gujaf-120	204	6	occurrence	occurrence	NOUN
gujaf-120	204	7	of	of	ADP
gujaf-120	204	8	heteroskedasticity	heteroskedasticity	NOUN
gujaf-120	204	9	,	,	PUNCT
gujaf-120	204	10	the	the	DET
gujaf-120	204	11	researcher	researcher	NOUN
gujaf-120	204	12	chose	choose	VERB
gujaf-120	204	13	to	to	PART
gujaf-120	204	14	use	use	VERB
gujaf-120	204	15	fixed	fix	VERB
gujaf-120	204	16	and	and	CCONJ
gujaf-120	204	17	random	random	ADJ
gujaf-120	204	18	effect	effect	NOUN
gujaf-120	204	19	regression	regression	NOUN
gujaf-120	204	20	to	to	PART
gujaf-120	204	21	account	account	VERB
gujaf-120	204	22	for	for	ADP
gujaf-120	204	23	individual	individual	ADJ
gujaf-120	204	24	differences	difference	NOUN
gujaf-120	204	25	within	within	ADP
gujaf-120	204	26	units	unit	NOUN
gujaf-120	204	27	.	.	PUNCT
gujaf-120	205	1	this	this	PRON
gujaf-120	205	2	will	will	AUX
gujaf-120	205	3	ensure	ensure	VERB
gujaf-120	205	4	that	that	SCONJ
gujaf-120	205	5	any	any	DET
gujaf-120	205	6	findings	finding	NOUN
gujaf-120	205	7	or	or	CCONJ
gujaf-120	205	8	inferences	inference	NOUN
gujaf-120	205	9	reached	reach	VERB
gujaf-120	205	10	are	be	AUX
gujaf-120	205	11	accurate	accurate	ADJ
gujaf-120	205	12	.	.	PUNCT
gujaf-120	206	1	table	table	NOUN
gujaf-120	206	2	2	2	NUM
gujaf-120	206	3	:	:	PUNCT
gujaf-120	206	4	regression	regression	NOUN
gujaf-120	206	5	result	result	VERB
gujaf-120	206	6	variable	variable	ADJ
gujaf-120	206	7	coefficient	coefficient	NOUN
gujaf-120	206	8	zvalue	zvalue	NOUN
gujaf-120	206	9	p	p	NOUN
gujaf-120	206	10	-	-	PUNCT
gujaf-120	206	11	value	value	NOUN
gujaf-120	206	12	ccc	ccc	NOUN
gujaf-120	206	13	0.0040	0.0040	NUM
gujaf-120	206	14	1.18	1.18	NUM
gujaf-120	206	15	0.238	0.238	NUM
gujaf-120	206	16	icp	icp	PROPN
gujaf-120	206	17	-0.02910	-0.02910	X
gujaf-120	206	18	-3.03	-3.03	ADJ
gujaf-120	206	19	0.002	0.002	NUM
gujaf-120	206	20	wcr	wcr	PROPN
gujaf-120	206	21	11.91567	11.91567	NUM
gujaf-120	206	22	2.45	2.45	NUM
gujaf-120	206	23	0.014	0.014	NUM
gujaf-120	206	24	cr	cr	ADP
gujaf-120	206	25	0.9952	0.9952	NUM
gujaf-120	207	1	1.01	1.01	NUM
gujaf-120	207	2	0.0312	0.0312	NUM
gujaf-120	207	3	constant	constant	ADJ
gujaf-120	207	4	5.5258	5.5258	NUM
gujaf-120	207	5	3.36	3.36	NUM
gujaf-120	207	6	0.001	0.001	NUM
gujaf-120	207	7	r	r	NOUN
gujaf-120	207	8	-square	-square	NOUN
gujaf-120	207	9	=	=	SYM
gujaf-120	207	10	0.16000	0.16000	NUM
gujaf-120	207	11	wald	wald	NOUN
gujaf-120	207	12	chi2	chi2	NOUN
gujaf-120	207	13	=	=	SYM
gujaf-120	207	14	40.55	40.55	NUM
gujaf-120	207	15	prob	prob	NOUN
gujaf-120	207	16	>	>	X
gujaf-120	207	17	chi2	chi2	PROPN
gujaf-120	207	18	=	=	SYM
gujaf-120	207	19	0.0000	0.0000	NUM
gujaf-120	207	20	source	source	NOUN
gujaf-120	207	21	:	:	PUNCT
gujaf-120	207	22	stata	stata	VERB
gujaf-120	207	23	14	14	NUM
gujaf-120	207	24	output	output	NOUN
gujaf-120	207	25	,	,	PUNCT
gujaf-120	207	26	2022	2022	NUM
gujaf-120	207	27	the	the	DET
gujaf-120	207	28	hausman	hausman	PROPN
gujaf-120	207	29	specification	specification	NOUN
gujaf-120	207	30	test	test	NOUN
gujaf-120	207	31	revealed	reveal	VERB
gujaf-120	207	32	that	that	SCONJ
gujaf-120	207	33	a	a	DET
gujaf-120	207	34	random	random	ADJ
gujaf-120	207	35	-	-	PUNCT
gujaf-120	207	36	effects	effect	NOUN
gujaf-120	207	37	model	model	NOUN
gujaf-120	207	38	is	be	AUX
gujaf-120	207	39	the	the	DET
gujaf-120	207	40	better	well	ADJ
gujaf-120	207	41	appropriate	appropriate	ADJ
gujaf-120	207	42	model	model	NOUN
gujaf-120	207	43	for	for	ADP
gujaf-120	207	44	this	this	DET
gujaf-120	207	45	regression	regression	NOUN
gujaf-120	207	46	.	.	PUNCT
gujaf-120	208	1	the	the	DET
gujaf-120	208	2	random	random	ADJ
gujaf-120	208	3	effect	effect	NOUN
gujaf-120	208	4	model	model	NOUN
gujaf-120	208	5	result	result	NOUN
gujaf-120	208	6	for	for	ADP
gujaf-120	208	7	roa	roa	PROPN
gujaf-120	208	8	is	be	AUX
gujaf-120	208	9	shown	show	VERB
gujaf-120	208	10	in	in	ADP
gujaf-120	208	11	the	the	DET
gujaf-120	208	12	table	table	NOUN
gujaf-120	208	13	above	above	ADV
gujaf-120	208	14	;	;	PUNCT
gujaf-120	208	15	the	the	DET
gujaf-120	208	16	test	test	NOUN
gujaf-120	208	17	indicated	indicate	VERB
gujaf-120	208	18	an	an	DET
gujaf-120	208	19	insignificant	insignificant	ADJ
gujaf-120	208	20	probchi2	probchi2	NOUN
gujaf-120	208	21	value	value	NOUN
gujaf-120	208	22	of	of	ADP
gujaf-120	208	23	0.1324	0.1324	NUM
gujaf-120	208	24	(	(	PUNCT
gujaf-120	208	25	higher	high	ADJ
gujaf-120	208	26	than	than	ADP
gujaf-120	208	27	0.05	0.05	NUM
gujaf-120	208	28	or	or	CCONJ
gujaf-120	208	29	5	5	NUM
gujaf-120	208	30	%	%	NOUN
gujaf-120	208	31	level	level	NOUN
gujaf-120	208	32	of	of	ADP
gujaf-120	208	33	significance	significance	NOUN
gujaf-120	208	34	)	)	PUNCT
gujaf-120	208	35	,	,	PUNCT
gujaf-120	208	36	which	which	PRON
gujaf-120	208	37	explains	explain	VERB
gujaf-120	208	38	why	why	SCONJ
gujaf-120	208	39	the	the	DET
gujaf-120	208	40	random	random	ADJ
gujaf-120	208	41	effect	effect	NOUN
gujaf-120	208	42	model	model	NOUN
gujaf-120	208	43	result	result	NOUN
gujaf-120	208	44	is	be	AUX
gujaf-120	208	45	presented	present	VERB
gujaf-120	208	46	.	.	PUNCT
gujaf-120	209	1	the	the	DET
gujaf-120	209	2	cash	cash	NOUN
gujaf-120	209	3	conversion	conversion	NOUN
gujaf-120	209	4	circle	circle	NOUN
gujaf-120	209	5	has	have	VERB
gujaf-120	209	6	a	a	DET
gujaf-120	209	7	positive	positive	ADJ
gujaf-120	209	8	insignificant	insignificant	ADJ
gujaf-120	209	9	influence	influence	NOUN
gujaf-120	209	10	on	on	ADP
gujaf-120	209	11	roa	roa	PROPN
gujaf-120	209	12	in	in	ADP
gujaf-120	209	13	the	the	DET
gujaf-120	209	14	model	model	NOUN
gujaf-120	209	15	,	,	PUNCT
gujaf-120	209	16	implying	imply	VERB
gujaf-120	209	17	that	that	SCONJ
gujaf-120	209	18	a	a	DET
gujaf-120	209	19	unit	unit	NOUN
gujaf-120	209	20	increase	increase	NOUN
gujaf-120	209	21	in	in	ADP
gujaf-120	209	22	the	the	DET
gujaf-120	209	23	cash	cash	NOUN
gujaf-120	209	24	conversion	conversion	NOUN
gujaf-120	209	25	circle	circle	NOUN
gujaf-120	209	26	leads	lead	VERB
gujaf-120	209	27	to	to	ADP
gujaf-120	209	28	an	an	DET
gujaf-120	209	29	increase	increase	NOUN
gujaf-120	209	30	in	in	ADP
gujaf-120	209	31	roa	roa	NOUN
gujaf-120	209	32	of	of	ADP
gujaf-120	209	33	about	about	ADV
gujaf-120	209	34	0.04	0.04	NUM
gujaf-120	209	35	.	.	PUNCT
gujaf-120	210	1	with	with	ADP
gujaf-120	210	2	a	a	DET
gujaf-120	210	3	value	value	NOUN
gujaf-120	210	4	of	of	ADP
gujaf-120	210	5	0.002	0.002	NUM
gujaf-120	210	6	at	at	ADP
gujaf-120	210	7	a	a	DET
gujaf-120	210	8	5	5	NUM
gujaf-120	210	9	%	%	NOUN
gujaf-120	210	10	level	level	NOUN
gujaf-120	210	11	of	of	ADP
gujaf-120	210	12	significance	significance	NOUN
gujaf-120	210	13	,	,	PUNCT
gujaf-120	210	14	inventory	inventory	NOUN
gujaf-120	210	15	conversion	conversion	NOUN
gujaf-120	210	16	time	time	NOUN
gujaf-120	210	17	has	have	VERB
gujaf-120	210	18	a	a	DET
gujaf-120	210	19	negative	negative	ADJ
gujaf-120	210	20	significant	significant	ADJ
gujaf-120	210	21	influence	influence	NOUN
gujaf-120	210	22	on	on	ADP
gujaf-120	210	23	roa	roa	PROPN
gujaf-120	210	24	,	,	PUNCT
gujaf-120	210	25	implying	imply	VERB
gujaf-120	210	26	that	that	SCONJ
gujaf-120	210	27	a	a	DET
gujaf-120	210	28	unit	unit	NOUN
gujaf-120	210	29	increase	increase	NOUN
gujaf-120	210	30	in	in	ADP
gujaf-120	210	31	inventory	inventory	NOUN
gujaf-120	210	32	conversion	conversion	NOUN
gujaf-120	210	33	days	day	NOUN
gujaf-120	210	34	results	result	NOUN
gujaf-120	210	35	in	in	ADP
gujaf-120	210	36	a	a	DET
gujaf-120	210	37	-2.91	-2.91	NUM
gujaf-120	210	38	percent	percent	NOUN
gujaf-120	210	39	loss	loss	NOUN
gujaf-120	210	40	in	in	ADP
gujaf-120	210	41	roa	roa	PROPN
gujaf-120	210	42	.	.	PUNCT
gujaf-120	211	1	this	this	PRON
gujaf-120	211	2	demonstrates	demonstrate	VERB
gujaf-120	211	3	that	that	SCONJ
gujaf-120	211	4	some	some	PRON
gujaf-120	211	5	of	of	ADP
gujaf-120	211	6	the	the	DET
gujaf-120	211	7	companies	company	NOUN
gujaf-120	211	8	in	in	ADP
gujaf-120	211	9	this	this	DET
gujaf-120	211	10	study	study	NOUN
gujaf-120	211	11	store	store	NOUN
gujaf-120	211	12	inventory	inventory	NOUN
gujaf-120	211	13	for	for	ADP
gujaf-120	211	14	much	much	ADV
gujaf-120	211	15	too	too	ADV
gujaf-120	211	16	long	long	ADV
gujaf-120	211	17	before	before	ADP
gujaf-120	211	18	disposing	dispose	VERB
gujaf-120	211	19	of	of	ADP
gujaf-120	211	20	it	it	PRON
gujaf-120	211	21	;	;	PUNCT
gujaf-120	211	22	the	the	DET
gujaf-120	211	23	longer	long	ADJ
gujaf-120	211	24	inventory	inventory	NOUN
gujaf-120	211	25	is	be	AUX
gujaf-120	211	26	held	hold	VERB
gujaf-120	211	27	,	,	PUNCT
gujaf-120	211	28	the	the	PRON
gujaf-120	211	29	longer	long	ADJ
gujaf-120	211	30	returns	return	NOUN
gujaf-120	211	31	on	on	ADP
gujaf-120	211	32	assets	asset	NOUN
gujaf-120	211	33	are	be	AUX
gujaf-120	211	34	delayed	delay	VERB
gujaf-120	211	35	,	,	PUNCT
gujaf-120	211	36	and	and	CCONJ
gujaf-120	211	37	those	those	DET
gujaf-120	211	38	companies	company	NOUN
gujaf-120	211	39	may	may	AUX
gujaf-120	211	40	lose	lose	VERB
gujaf-120	211	41	money	money	NOUN
gujaf-120	211	42	if	if	SCONJ
gujaf-120	211	43	inventory	inventory	NOUN
gujaf-120	211	44	is	be	AUX
gujaf-120	211	45	maintained	maintain	VERB
gujaf-120	211	46	for	for	ADP
gujaf-120	211	47	longer	long	ADJ
gujaf-120	211	48	than	than	ADP
gujaf-120	211	49	necessary	necessary	ADJ
gujaf-120	211	50	.	.	PUNCT
gujaf-120	212	1	working	work	VERB
gujaf-120	212	2	capital	capital	NOUN
gujaf-120	212	3	ratio	ratio	NOUN
gujaf-120	212	4	to	to	ADP
gujaf-120	212	5	revenue	revenue	NOUN
gujaf-120	212	6	has	have	VERB
gujaf-120	212	7	a	a	DET
gujaf-120	212	8	positive	positive	ADJ
gujaf-120	212	9	insignificant	insignificant	ADJ
gujaf-120	212	10	effect	effect	NOUN
gujaf-120	212	11	on	on	ADP
gujaf-120	212	12	roa	roa	PROPN
gujaf-120	212	13	,	,	PUNCT
gujaf-120	212	14	implying	imply	VERB
gujaf-120	212	15	that	that	SCONJ
gujaf-120	212	16	a	a	DET
gujaf-120	212	17	unit	unit	NOUN
gujaf-120	212	18	increase	increase	NOUN
gujaf-120	212	19	in	in	ADP
gujaf-120	212	20	wcr	wcr	PROPN
gujaf-120	212	21	increases	increase	VERB
gujaf-120	212	22	returns	return	NOUN
gujaf-120	212	23	on	on	ADP
gujaf-120	212	24	assets	asset	NOUN
gujaf-120	212	25	by	by	ADP
gujaf-120	212	26	11.91	11.91	NUM
gujaf-120	212	27	percent	percent	NOUN
gujaf-120	212	28	.	.	PUNCT
gujaf-120	213	1	however	however	ADV
gujaf-120	213	2	,	,	PUNCT
gujaf-120	213	3	the	the	DET
gujaf-120	213	4	insignificance	insignificance	NOUN
gujaf-120	213	5	could	could	AUX
gujaf-120	213	6	indicate	indicate	VERB
gujaf-120	213	7	that	that	SCONJ
gujaf-120	213	8	the	the	DET
gujaf-120	213	9	management	management	NOUN
gujaf-120	213	10	of	of	ADP
gujaf-120	213	11	these	these	DET
gujaf-120	213	12	companies	company	NOUN
gujaf-120	213	13	is	be	AUX
gujaf-120	213	14	more	more	ADV
gujaf-120	213	15	concerned	concerned	ADJ
gujaf-120	213	16	with	with	ADP
gujaf-120	213	17	other	other	ADJ
gujaf-120	213	18	factors	factor	NOUN
gujaf-120	213	19	that	that	PRON
gujaf-120	213	20	account	account	VERB
gujaf-120	213	21	for	for	ADP
gujaf-120	213	22	variations	variation	NOUN
gujaf-120	213	23	in	in	ADP
gujaf-120	213	24	roa	roa	NOUN
gujaf-120	213	25	than	than	ADP
gujaf-120	213	26	working	work	VERB
gujaf-120	213	27	capital	capital	NOUN
gujaf-120	213	28	.	.	PUNCT
gujaf-120	214	1	finally	finally	ADV
gujaf-120	214	2	,	,	PUNCT
gujaf-120	214	3	the	the	DET
gujaf-120	214	4	results	result	NOUN
gujaf-120	214	5	show	show	VERB
gujaf-120	214	6	that	that	SCONJ
gujaf-120	214	7	the	the	DET
gujaf-120	214	8	current	current	ADJ
gujaf-120	214	9	ratio	ratio	NOUN
gujaf-120	214	10	has	have	VERB
gujaf-120	214	11	a	a	DET
gujaf-120	214	12	positive	positive	ADJ
gujaf-120	214	13	insignificant	insignificant	ADJ
gujaf-120	214	14	effect	effect	NOUN
gujaf-120	214	15	,	,	PUNCT
gujaf-120	214	16	implying	imply	VERB
gujaf-120	214	17	that	that	SCONJ
gujaf-120	214	18	a	a	DET
gujaf-120	214	19	unit	unit	NOUN
gujaf-120	214	20	increase	increase	NOUN
gujaf-120	214	21	in	in	ADP
gujaf-120	214	22	the	the	DET
gujaf-120	214	23	current	current	ADJ
gujaf-120	214	24	ratio	ratio	NOUN
gujaf-120	214	25	leads	lead	VERB
gujaf-120	214	26	to	to	ADP
gujaf-120	214	27	a	a	DET
gujaf-120	214	28	99.52	99.52	NUM
gujaf-120	214	29	percent	percent	NOUN
gujaf-120	214	30	increase	increase	NOUN
gujaf-120	214	31	in	in	ADP
gujaf-120	214	32	roa	roa	PROPN
gujaf-120	214	33	,	,	PUNCT
gujaf-120	214	34	implying	imply	VERB
gujaf-120	214	35	that	that	SCONJ
gujaf-120	214	36	the	the	DET
gujaf-120	214	37	current	current	ADJ
gujaf-120	214	38	ratio	ratio	NOUN
gujaf-120	214	39	is	be	AUX
gujaf-120	214	40	only	only	ADV
gujaf-120	214	41	sufficient	sufficient	ADJ
gujaf-120	214	42	to	to	PART
gujaf-120	214	43	cover	cover	VERB
gujaf-120	214	44	liabilities	liability	NOUN
gujaf-120	214	45	and	and	CCONJ
gujaf-120	214	46	not	not	PART
gujaf-120	214	47	to	to	PART
gujaf-120	214	48	finance	finance	VERB
gujaf-120	214	49	day	day	NOUN
gujaf-120	214	50	-	-	PUNCT
gujaf-120	214	51	to	to	ADP
gujaf-120	214	52	-	-	PUNCT
gujaf-120	214	53	day	day	NOUN
gujaf-120	214	54	operations	operation	NOUN
gujaf-120	214	55	that	that	PRON
gujaf-120	214	56	may	may	AUX
gujaf-120	214	57	lead	lead	VERB
gujaf-120	214	58	to	to	ADP
gujaf-120	214	59	profitability	profitability	NOUN
gujaf-120	214	60	.	.	PUNCT
gujaf-120	215	1	the	the	DET
gujaf-120	215	2	panel	panel	NOUN
gujaf-120	215	3	's	's	PART
gujaf-120	215	4	overall	overall	ADJ
gujaf-120	215	5	r2	r2	NOUN
gujaf-120	215	6	is	be	AUX
gujaf-120	215	7	16	16	NUM
gujaf-120	215	8	percent	percent	NOUN
gujaf-120	215	9	.	.	PUNCT
gujaf-120	216	1	at	at	ADP
gujaf-120	216	2	a	a	DET
gujaf-120	216	3	1	1	NUM
gujaf-120	216	4	%	%	NOUN
gujaf-120	216	5	level	level	NOUN
gujaf-120	216	6	of	of	ADP
gujaf-120	216	7	significance	significance	NOUN
gujaf-120	216	8	,	,	PUNCT
gujaf-120	216	9	this	this	DET
gujaf-120	216	10	model	model	NOUN
gujaf-120	216	11	is	be	AUX
gujaf-120	216	12	8	8	NUM
gujaf-120	216	13	significant	significant	ADJ
gujaf-120	216	14	.	.	PUNCT
gujaf-120	217	1	f	f	X
gujaf-120	217	2	-	-	PUNCT
gujaf-120	217	3	statistics	statistic	NOUN
gujaf-120	217	4	and	and	CCONJ
gujaf-120	217	5	wald	wald	PROPN
gujaf-120	217	6	chi	chi	PROPN
gujaf-120	217	7	-	-	PUNCT
gujaf-120	217	8	squares	square	NOUN
gujaf-120	217	9	are	be	AUX
gujaf-120	217	10	interchangeable	interchangeable	ADJ
gujaf-120	217	11	terms	term	NOUN
gujaf-120	217	12	.	.	PUNCT
gujaf-120	218	1	the	the	DET
gujaf-120	218	2	f	f	PROPN
gujaf-120	218	3	-	-	PUNCT
gujaf-120	218	4	statistics	statistic	NOUN
gujaf-120	218	5	were	be	AUX
gujaf-120	218	6	found	find	VERB
gujaf-120	218	7	to	to	PART
gujaf-120	218	8	be	be	AUX
gujaf-120	218	9	significant	significant	ADJ
gujaf-120	218	10	at	at	ADP
gujaf-120	218	11	1	1	NUM
gujaf-120	218	12	%	%	NOUN
gujaf-120	218	13	,	,	PUNCT
gujaf-120	218	14	indicating	indicate	VERB
gujaf-120	218	15	that	that	SCONJ
gujaf-120	218	16	profitability	profitability	NOUN
gujaf-120	218	17	,	,	PUNCT
gujaf-120	218	18	as	as	SCONJ
gujaf-120	218	19	assessed	assess	VERB
gujaf-120	218	20	by	by	ADP
gujaf-120	218	21	roa	roa	NOUN
gujaf-120	218	22	and	and	CCONJ
gujaf-120	218	23	working	working	NOUN
gujaf-120	218	24	capital	capital	NOUN
gujaf-120	218	25	management	management	NOUN
gujaf-120	218	26	proxies	proxy	NOUN
gujaf-120	218	27	,	,	PUNCT
gujaf-120	218	28	is	be	AUX
gujaf-120	218	29	consistent	consistent	ADJ
gujaf-120	218	30	with	with	ADP
gujaf-120	218	31	the	the	DET
gujaf-120	218	32	model	model	NOUN
gujaf-120	218	33	.	.	PUNCT
gujaf-120	219	1	the	the	DET
gujaf-120	219	2	regression	regression	NOUN
gujaf-120	219	3	equation	equation	NOUN
gujaf-120	219	4	's	's	PART
gujaf-120	219	5	function	function	NOUN
gujaf-120	219	6	is	be	AUX
gujaf-120	219	7	shown	show	VERB
gujaf-120	219	8	below	below	ADV
gujaf-120	219	9	.	.	PUNCT
gujaf-120	220	1	roai	roai	PROPN
gujaf-120	220	2	,	,	PUNCT
gujaf-120	220	3	t	t	NOUN
gujaf-120	220	4	=	=	PUNCT
gujaf-120	220	5	5.525	5.525	NUM
gujaf-120	220	6	+	+	CCONJ
gujaf-120	220	7	(	(	PUNCT
gujaf-120	220	8	0.0040	0.0040	NUM
gujaf-120	220	9	)	)	PUNCT
gujaf-120	220	10	ccci	ccci	NOUN
gujaf-120	220	11	,	,	PUNCT
gujaf-120	220	12	t	t	PROPN
gujaf-120	220	13	+	+	CCONJ
gujaf-120	220	14	(	(	PUNCT
gujaf-120	220	15	-0.0291	-0.0291	ADJ
gujaf-120	220	16	)	)	PUNCT
gujaf-120	220	17	acpi	acpi	NOUN
gujaf-120	220	18	,	,	PUNCT
gujaf-120	220	19	t	t	PROPN
gujaf-120	220	20	+	+	CCONJ
gujaf-120	220	21	(	(	PUNCT
gujaf-120	220	22	11.91567	11.91567	NUM
gujaf-120	220	23	)	)	PUNCT
gujaf-120	220	24	wcri	wcri	PROPN
gujaf-120	220	25	,	,	PUNCT
gujaf-120	220	26	t	t	NOUN
gujaf-120	220	27	+	+	CCONJ
gujaf-120	220	28	(	(	PUNCT
gujaf-120	220	29	0.99521	0.99521	NUM
gujaf-120	220	30	)	)	PUNCT
gujaf-120	220	31	cri	cri	PROPN
gujaf-120	220	32	,	,	PUNCT
gujaf-120	220	33	t	t	PROPN
gujaf-120	220	34	+	+	CCONJ
gujaf-120	220	35	ei	ei	PROPN
gujaf-120	220	36	,	,	PUNCT
gujaf-120	220	37	t	t	PROPN
gujaf-120	220	38	test	test	NOUN
gujaf-120	220	39	of	of	ADP
gujaf-120	220	40	hypotheses	hypothesis	NOUN
gujaf-120	220	41	h01	h01	NOUN
gujaf-120	220	42	:	:	PUNCT
gujaf-120	220	43	the	the	DET
gujaf-120	220	44	ccc	ccc	PROPN
gujaf-120	220	45	has	have	VERB
gujaf-120	220	46	no	no	DET
gujaf-120	220	47	significant	significant	ADJ
gujaf-120	220	48	effect	effect	NOUN
gujaf-120	220	49	on	on	ADP
gujaf-120	220	50	the	the	DET
gujaf-120	220	51	roa	roa	NOUN
gujaf-120	220	52	of	of	ADP
gujaf-120	220	53	listed	list	VERB
gujaf-120	220	54	consumers	consumer	NOUN
gujaf-120	220	55	and	and	CCONJ
gujaf-120	220	56	industrial	industrial	ADJ
gujaf-120	220	57	goods	good	NOUN
gujaf-120	220	58	sectors	sector	NOUN
gujaf-120	220	59	in	in	ADP
gujaf-120	220	60	nigeria	nigeria	PROPN
gujaf-120	220	61	.	.	PUNCT
gujaf-120	221	1	the	the	DET
gujaf-120	221	2	ccc	ccc	PROPN
gujaf-120	221	3	of	of	ADP
gujaf-120	221	4	nigeria	nigeria	PROPN
gujaf-120	221	5	's	's	PART
gujaf-120	221	6	publicly	publicly	ADV
gujaf-120	221	7	traded	trade	VERB
gujaf-120	221	8	consumer	consumer	NOUN
gujaf-120	221	9	and	and	CCONJ
gujaf-120	221	10	industrial	industrial	ADJ
gujaf-120	221	11	products	product	NOUN
gujaf-120	221	12	companies	company	NOUN
gujaf-120	221	13	has	have	VERB
gujaf-120	221	14	a	a	DET
gujaf-120	221	15	zvalue	zvalue	NOUN
gujaf-120	221	16	of	of	ADP
gujaf-120	221	17	1.18	1.18	NUM
gujaf-120	221	18	and	and	CCONJ
gujaf-120	221	19	a	a	DET
gujaf-120	221	20	coefficient	coefficient	NOUN
gujaf-120	221	21	of	of	ADP
gujaf-120	221	22	0.0040	0.0040	NUM
gujaf-120	221	23	,	,	PUNCT
gujaf-120	221	24	with	with	ADP
gujaf-120	221	25	a	a	DET
gujaf-120	221	26	statistically	statistically	ADV
gujaf-120	221	27	insignificant	insignificant	ADJ
gujaf-120	221	28	p	p	NOUN
gujaf-120	221	29	-	-	PUNCT
gujaf-120	221	30	value	value	NOUN
gujaf-120	221	31	of	of	ADP
gujaf-120	221	32	0.238	0.238	NUM
gujaf-120	221	33	.	.	PUNCT
gujaf-120	222	1	this	this	DET
gujaf-120	222	2	finding	finding	NOUN
gujaf-120	222	3	indicates	indicate	VERB
gujaf-120	222	4	that	that	SCONJ
gujaf-120	222	5	the	the	DET
gujaf-120	222	6	cash	cash	NOUN
gujaf-120	222	7	conversion	conversion	NOUN
gujaf-120	222	8	circle	circle	NOUN
gujaf-120	222	9	of	of	ADP
gujaf-120	222	10	nigerian	nigerian	ADJ
gujaf-120	222	11	consumer	consumer	NOUN
gujaf-120	222	12	and	and	CCONJ
gujaf-120	222	13	industrial	industrial	ADJ
gujaf-120	222	14	products	product	NOUN
gujaf-120	222	15	companies	company	NOUN
gujaf-120	222	16	is	be	AUX
gujaf-120	222	17	insignificant	insignificant	ADJ
gujaf-120	222	18	in	in	ADP
gujaf-120	222	19	explaining	explain	VERB
gujaf-120	222	20	and	and	CCONJ
gujaf-120	222	21	predicting	predict	VERB
gujaf-120	222	22	their	their	PRON
gujaf-120	222	23	return	return	NOUN
gujaf-120	222	24	on	on	ADP
gujaf-120	222	25	assets	asset	NOUN
gujaf-120	222	26	over	over	ADP
gujaf-120	222	27	the	the	DET
gujaf-120	222	28	study	study	NOUN
gujaf-120	222	29	period	period	NOUN
gujaf-120	222	30	.	.	PUNCT
gujaf-120	223	1	with	with	ADP
gujaf-120	223	2	a	a	DET
gujaf-120	223	3	positive	positive	ADJ
gujaf-120	223	4	coefficient	coefficient	NOUN
gujaf-120	223	5	,	,	PUNCT
gujaf-120	223	6	it	it	PRON
gujaf-120	223	7	means	mean	VERB
gujaf-120	223	8	that	that	SCONJ
gujaf-120	223	9	if	if	SCONJ
gujaf-120	223	10	these	these	DET
gujaf-120	223	11	organizations‟	organizations‟	ADJ
gujaf-120	223	12	management	management	NOUN
gujaf-120	223	13	efficiently	efficiently	ADV
gujaf-120	223	14	manages	manage	VERB
gujaf-120	223	15	their	their	PRON
gujaf-120	223	16	various	various	ADJ
gujaf-120	223	17	cash	cash	NOUN
gujaf-120	223	18	conversion	conversion	NOUN
gujaf-120	223	19	circles	circle	NOUN
gujaf-120	223	20	,	,	PUNCT
gujaf-120	223	21	their	their	PRON
gujaf-120	223	22	return	return	NOUN
gujaf-120	223	23	on	on	ADP
gujaf-120	223	24	assets	asset	NOUN
gujaf-120	223	25	will	will	AUX
gujaf-120	223	26	grow	grow	VERB
gujaf-120	223	27	.	.	PUNCT
gujaf-120	224	1	the	the	DET
gujaf-120	224	2	findings	finding	NOUN
gujaf-120	224	3	of	of	ADP
gujaf-120	224	4	oladimeji	oladimeji	NOUN
gujaf-120	224	5	and	and	CCONJ
gujaf-120	224	6	adejebi	adejebi	NOUN
gujaf-120	224	7	(	(	PUNCT
gujaf-120	224	8	2020	2020	NUM
gujaf-120	224	9	)	)	PUNCT
gujaf-120	224	10	,	,	PUNCT
gujaf-120	224	11	owolabi	owolabi	NOUN
gujaf-120	224	12	and	and	CCONJ
gujaf-120	224	13	alu	alu	NOUN
gujaf-120	224	14	(	(	PUNCT
gujaf-120	224	15	2012	2012	NUM
gujaf-120	224	16	)	)	PUNCT
gujaf-120	224	17	,	,	PUNCT
gujaf-120	224	18	who	who	PRON
gujaf-120	224	19	found	find	VERB
gujaf-120	224	20	that	that	SCONJ
gujaf-120	224	21	ccc	ccc	PROPN
gujaf-120	224	22	has	have	VERB
gujaf-120	224	23	no	no	DET
gujaf-120	224	24	significant	significant	ADJ
gujaf-120	224	25	effect	effect	NOUN
gujaf-120	224	26	on	on	ADP
gujaf-120	224	27	profitability	profitability	NOUN
gujaf-120	224	28	,	,	PUNCT
gujaf-120	224	29	are	be	AUX
gujaf-120	224	30	consistent	consistent	ADJ
gujaf-120	224	31	with	with	ADP
gujaf-120	224	32	those	those	PRON
gujaf-120	224	33	of	of	ADP
gujaf-120	224	34	iyewumi	iyewumi	PROPN
gujaf-120	224	35	et	et	PROPN
gujaf-120	224	36	al	al	PROPN
gujaf-120	224	37	(	(	PUNCT
gujaf-120	224	38	2015	2015	NUM
gujaf-120	224	39	)	)	PUNCT
gujaf-120	224	40	,	,	PUNCT
gujaf-120	224	41	angahar	angahar	NOUN
gujaf-120	224	42	and	and	CCONJ
gujaf-120	224	43	alematu	alematu	PROPN
gujaf-120	224	44	(	(	PUNCT
gujaf-120	224	45	2014	2014	NUM
gujaf-120	224	46	)	)	PUNCT
gujaf-120	224	47	,	,	PUNCT
gujaf-120	224	48	owolabi	owolabi	NOUN
gujaf-120	224	49	and	and	CCONJ
gujaf-120	224	50	obida	obida	NOUN
gujaf-120	224	51	(	(	PUNCT
gujaf-120	224	52	2012	2012	NUM
gujaf-120	224	53	)	)	PUNCT
gujaf-120	224	54	,	,	PUNCT
gujaf-120	224	55	onojie	onojie	NOUN
gujaf-120	224	56	(	(	PUNCT
gujaf-120	224	57	2014	2014	NUM
gujaf-120	224	58	)	)	PUNCT
gujaf-120	224	59	,	,	PUNCT
gujaf-120	224	60	and	and	CCONJ
gujaf-120	224	61	kajola	kajola	VERB
gujaf-120	224	62	et	et	PROPN
gujaf-120	224	63	al	al	PROPN
gujaf-120	224	64	(	(	PUNCT
gujaf-120	224	65	2014	2014	NUM
gujaf-120	224	66	)	)	PUNCT
gujaf-120	224	67	,	,	PUNCT
gujaf-120	224	68	who	who	PRON
gujaf-120	224	69	found	find	VERB
gujaf-120	224	70	that	that	SCONJ
gujaf-120	224	71	ccc	ccc	PROPN
gujaf-120	224	72	has	have	VERB
gujaf-120	224	73	a	a	DET
gujaf-120	224	74	significant	significant	ADJ
gujaf-120	224	75	effect	effect	NOUN
gujaf-120	224	76	on	on	ADP
gujaf-120	224	77	profitability	profitability	NOUN
gujaf-120	224	78	.	.	PUNCT
gujaf-120	225	1	according	accord	VERB
gujaf-120	225	2	to	to	ADP
gujaf-120	225	3	the	the	DET
gujaf-120	225	4	findings	finding	NOUN
gujaf-120	225	5	of	of	ADP
gujaf-120	225	6	this	this	DET
gujaf-120	225	7	study	study	NOUN
gujaf-120	225	8	,	,	PUNCT
gujaf-120	225	9	ccc	ccc	PROPN
gujaf-120	225	10	is	be	AUX
gujaf-120	225	11	not	not	PART
gujaf-120	225	12	a	a	DET
gujaf-120	225	13	powerful	powerful	ADJ
gujaf-120	225	14	explanatory	explanatory	ADJ
gujaf-120	225	15	variable	variable	NOUN
gujaf-120	225	16	in	in	ADP
gujaf-120	225	17	determining	determine	VERB
gujaf-120	225	18	the	the	DET
gujaf-120	225	19	financial	financial	ADJ
gujaf-120	225	20	performance	performance	NOUN
gujaf-120	225	21	of	of	ADP
gujaf-120	225	22	listed	list	VERB
gujaf-120	225	23	consumer	consumer	NOUN
gujaf-120	225	24	and	and	CCONJ
gujaf-120	225	25	industrial	industrial	ADJ
gujaf-120	225	26	goods	good	NOUN
gujaf-120	225	27	companies	company	NOUN
gujaf-120	225	28	in	in	ADP
gujaf-120	225	29	nigeria	nigeria	PROPN
gujaf-120	225	30	,	,	PUNCT
gujaf-120	225	31	so	so	ADV
gujaf-120	225	32	the	the	DET
gujaf-120	225	33	null	null	ADJ
gujaf-120	225	34	hypothesis	hypothesis	NOUN
gujaf-120	225	35	,	,	PUNCT
gujaf-120	225	36	"	"	PUNCT
gujaf-120	225	37	cash	cash	NOUN
gujaf-120	225	38	conversion	conversion	NOUN
gujaf-120	225	39	circle	circle	NOUN
gujaf-120	225	40	has	have	VERB
gujaf-120	225	41	no	no	DET
gujaf-120	225	42	significant	significant	ADJ
gujaf-120	225	43	effect	effect	NOUN
gujaf-120	225	44	on	on	ADP
gujaf-120	225	45	the	the	DET
gujaf-120	225	46	profitability	profitability	NOUN
gujaf-120	225	47	of	of	ADP
gujaf-120	225	48	listed	list	VERB
gujaf-120	225	49	consumer	consumer	NOUN
gujaf-120	225	50	and	and	CCONJ
gujaf-120	225	51	industrial	industrial	ADJ
gujaf-120	225	52	goods	good	NOUN
gujaf-120	225	53	companies	company	NOUN
gujaf-120	225	54	in	in	ADP
gujaf-120	225	55	nigeria	nigeria	PROPN
gujaf-120	225	56	,	,	PUNCT
gujaf-120	225	57	"	"	PUNCT
gujaf-120	225	58	can	can	AUX
gujaf-120	225	59	be	be	AUX
gujaf-120	225	60	accepted	accept	VERB
gujaf-120	225	61	.	.	PUNCT
gujaf-120	226	1	h02	h02	NOUN
gujaf-120	226	2	:	:	PUNCT
gujaf-120	226	3	inventory	inventory	NOUN
gujaf-120	226	4	conversion	conversion	NOUN
gujaf-120	226	5	period	period	NOUN
gujaf-120	226	6	(	(	PUNCT
gujaf-120	226	7	icp	icp	NOUN
gujaf-120	226	8	)	)	PUNCT
gujaf-120	226	9	has	have	VERB
gujaf-120	226	10	no	no	DET
gujaf-120	226	11	significant	significant	ADJ
gujaf-120	226	12	effect	effect	NOUN
gujaf-120	226	13	on	on	ADP
gujaf-120	226	14	return	return	NOUN
gujaf-120	226	15	on	on	ADP
gujaf-120	226	16	assets	asset	NOUN
gujaf-120	226	17	of	of	ADP
gujaf-120	226	18	listed	list	VERB
gujaf-120	226	19	consumer	consumer	NOUN
gujaf-120	226	20	and	and	CCONJ
gujaf-120	226	21	industrial	industrial	ADJ
gujaf-120	226	22	goods	good	NOUN
gujaf-120	226	23	sector	sector	NOUN
gujaf-120	226	24	in	in	ADP
gujaf-120	226	25	nigeria	nigeria	PROPN
gujaf-120	226	26	.	.	PUNCT
gujaf-120	227	1	the	the	DET
gujaf-120	227	2	model	model	NOUN
gujaf-120	227	3	's	's	PART
gujaf-120	227	4	random	random	ADJ
gujaf-120	227	5	effect	effect	NOUN
gujaf-120	227	6	regression	regression	NOUN
gujaf-120	227	7	result	result	NOUN
gujaf-120	227	8	reveals	reveal	VERB
gujaf-120	227	9	that	that	SCONJ
gujaf-120	227	10	the	the	DET
gujaf-120	227	11	inventory	inventory	NOUN
gujaf-120	227	12	collecting	collecting	NOUN
gujaf-120	227	13	period	period	NOUN
gujaf-120	227	14	has	have	VERB
gujaf-120	227	15	a	a	DET
gujaf-120	227	16	z	z	NOUN
gujaf-120	227	17	-	-	PUNCT
gujaf-120	227	18	value	value	NOUN
gujaf-120	227	19	of	of	ADP
gujaf-120	227	20	-3.03	-3.03	NOUN
gujaf-120	227	21	and	and	CCONJ
gujaf-120	227	22	a	a	DET
gujaf-120	227	23	coefficient	coefficient	NOUN
gujaf-120	227	24	value	value	NOUN
gujaf-120	227	25	of	of	ADP
gujaf-120	227	26	-0.02910	-0.02910	NOUN
gujaf-120	227	27	with	with	ADP
gujaf-120	227	28	a	a	DET
gujaf-120	227	29	significant	significant	ADJ
gujaf-120	227	30	value	value	NOUN
gujaf-120	227	31	of	of	ADP
gujaf-120	227	32	0.002	0.002	NUM
gujaf-120	227	33	as	as	SCONJ
gujaf-120	227	34	displayed	display	VERB
gujaf-120	227	35	in	in	ADP
gujaf-120	227	36	table1	table1	PROPN
gujaf-120	227	37	.	.	PUNCT
gujaf-120	228	1	this	this	DET
gujaf-120	228	2	result	result	NOUN
gujaf-120	228	3	indicates	indicate	VERB
gujaf-120	228	4	that	that	SCONJ
gujaf-120	228	5	the	the	DET
gujaf-120	228	6	inventory	inventory	NOUN
gujaf-120	228	7	conversion	conversion	NOUN
gujaf-120	228	8	phase	phase	NOUN
gujaf-120	228	9	has	have	VERB
gujaf-120	228	10	a	a	DET
gujaf-120	228	11	considerable	considerable	ADJ
gujaf-120	228	12	negative	negative	ADJ
gujaf-120	228	13	impact	impact	NOUN
gujaf-120	228	14	on	on	ADP
gujaf-120	228	15	these	these	DET
gujaf-120	228	16	companies	company	NOUN
gujaf-120	228	17	'	'	PART
gujaf-120	228	18	return	return	NOUN
gujaf-120	228	19	on	on	ADP
gujaf-120	228	20	assets	asset	NOUN
gujaf-120	228	21	during	during	ADP
gujaf-120	228	22	the	the	DET
gujaf-120	228	23	study	study	NOUN
gujaf-120	228	24	period	period	NOUN
gujaf-120	228	25	.	.	PUNCT
gujaf-120	229	1	because	because	SCONJ
gujaf-120	229	2	the	the	DET
gujaf-120	229	3	coefficient	coefficient	NOUN
gujaf-120	229	4	has	have	VERB
gujaf-120	229	5	a	a	DET
gujaf-120	229	6	negative	negative	ADJ
gujaf-120	229	7	sign	sign	NOUN
gujaf-120	229	8	,	,	PUNCT
gujaf-120	229	9	it	it	PRON
gujaf-120	229	10	means	mean	VERB
gujaf-120	229	11	that	that	SCONJ
gujaf-120	229	12	every	every	DET
gujaf-120	229	13	unit	unit	NOUN
gujaf-120	229	14	increase	increase	NOUN
gujaf-120	229	15	in	in	ADP
gujaf-120	229	16	icp	icp	PROPN
gujaf-120	229	17	leads	lead	VERB
gujaf-120	229	18	to	to	ADP
gujaf-120	229	19	a	a	DET
gujaf-120	229	20	reduction	reduction	NOUN
gujaf-120	229	21	in	in	ADP
gujaf-120	229	22	profitability	profitability	NOUN
gujaf-120	229	23	.	.	PUNCT
gujaf-120	230	1	as	as	ADP
gujaf-120	230	2	a	a	DET
gujaf-120	230	3	result	result	NOUN
gujaf-120	230	4	,	,	PUNCT
gujaf-120	230	5	management	management	NOUN
gujaf-120	230	6	should	should	AUX
gujaf-120	230	7	guarantee	guarantee	VERB
gujaf-120	230	8	that	that	SCONJ
gujaf-120	230	9	icp	icp	PROPN
gujaf-120	230	10	is	be	AUX
gujaf-120	230	11	effectively	effectively	ADV
gujaf-120	230	12	managed	manage	VERB
gujaf-120	230	13	and	and	CCONJ
gujaf-120	230	14	does	do	AUX
gujaf-120	230	15	not	not	PART
gujaf-120	230	16	surpass	surpass	VERB
gujaf-120	230	17	what	what	PRON
gujaf-120	230	18	it	it	PRON
gujaf-120	230	19	is	be	AUX
gujaf-120	230	20	now	now	ADV
gujaf-120	230	21	.	.	PUNCT
gujaf-120	231	1	iyewumi	iyewumi	INTJ
gujaf-120	231	2	et	et	PROPN
gujaf-120	231	3	al	al	PROPN
gujaf-120	231	4	(	(	PUNCT
gujaf-120	231	5	2015	2015	NUM
gujaf-120	231	6	)	)	PUNCT
gujaf-120	231	7	,	,	PUNCT
gujaf-120	231	8	sabo	sabo	PROPN
gujaf-120	231	9	et	et	PROPN
gujaf-120	231	10	al	al	PROPN
gujaf-120	231	11	(	(	PUNCT
gujaf-120	231	12	2015	2015	NUM
gujaf-120	231	13	)	)	PUNCT
gujaf-120	231	14	,	,	PUNCT
gujaf-120	231	15	onodje	onodje	NOUN
gujaf-120	231	16	(	(	PUNCT
gujaf-120	231	17	2014	2014	NUM
gujaf-120	231	18	)	)	PUNCT
gujaf-120	231	19	,	,	PUNCT
gujaf-120	231	20	owolabi	owolabi	NOUN
gujaf-120	231	21	and	and	CCONJ
gujaf-120	231	22	alu	alu	NOUN
gujaf-120	231	23	(	(	PUNCT
gujaf-120	231	24	2012	2012	NUM
gujaf-120	231	25	)	)	PUNCT
gujaf-120	231	26	,	,	PUNCT
gujaf-120	231	27	and	and	CCONJ
gujaf-120	231	28	uremadu	uremadu	ADJ
gujaf-120	231	29	et	et	PROPN
gujaf-120	231	30	al	al	PROPN
gujaf-120	231	31	(	(	PUNCT
gujaf-120	231	32	2012	2012	NUM
gujaf-120	231	33	)	)	PUNCT
gujaf-120	231	34	all	all	PRON
gujaf-120	231	35	came	come	VERB
gujaf-120	231	36	to	to	ADP
gujaf-120	231	37	similar	similar	ADJ
gujaf-120	231	38	conclusions	conclusion	NOUN
gujaf-120	231	39	(	(	PUNCT
gujaf-120	231	40	2012	2012	NUM
gujaf-120	231	41	)	)	PUNCT
gujaf-120	231	42	in	in	ADP
gujaf-120	231	43	contrast	contrast	NOUN
gujaf-120	231	44	to	to	ADP
gujaf-120	231	45	the	the	DET
gujaf-120	231	46	findings	finding	NOUN
gujaf-120	231	47	of	of	ADP
gujaf-120	231	48	oladimeji	oladimeji	NOUN
gujaf-120	231	49	and	and	CCONJ
gujaf-120	231	50	aladejebi	aladejebi	ADJ
gujaf-120	231	51	(	(	PUNCT
gujaf-120	231	52	2020	2020	NUM
gujaf-120	231	53	)	)	PUNCT
gujaf-120	231	54	and	and	CCONJ
gujaf-120	231	55	angahar	angahar	NOUN
gujaf-120	231	56	and	and	CCONJ
gujaf-120	231	57	alematu	alematu	PROPN
gujaf-120	231	58	(	(	PUNCT
gujaf-120	231	59	2014	2014	NUM
gujaf-120	231	60	)	)	PUNCT
gujaf-120	231	61	,	,	PUNCT
gujaf-120	231	62	who	who	PRON
gujaf-120	231	63	found	find	VERB
gujaf-120	231	64	that	that	SCONJ
gujaf-120	231	65	icp	icp	PROPN
gujaf-120	231	66	does	do	AUX
gujaf-120	231	67	not	not	PART
gujaf-120	231	68	affect	affect	VERB
gujaf-120	231	69	profitability	profitability	NOUN
gujaf-120	231	70	,	,	PUNCT
gujaf-120	231	71	oladimeji	oladimeji	NOUN
gujaf-120	231	72	and	and	CCONJ
gujaf-120	231	73	aladejebi	aladejebi	ADJ
gujaf-120	231	74	(	(	PUNCT
gujaf-120	231	75	2020	2020	NUM
gujaf-120	231	76	)	)	PUNCT
gujaf-120	231	77	and	and	CCONJ
gujaf-120	231	78	angahar	angahar	NOUN
gujaf-120	231	79	and	and	CCONJ
gujaf-120	231	80	alematu	alematu	PROPN
gujaf-120	231	81	(	(	PUNCT
gujaf-120	231	82	2014	2014	NUM
gujaf-120	231	83	)	)	PUNCT
gujaf-120	231	84	found	find	VERB
gujaf-120	231	85	that	that	SCONJ
gujaf-120	231	86	icp	icp	PROPN
gujaf-120	231	87	does	do	AUX
gujaf-120	231	88	not	not	PART
gujaf-120	231	89	influence	influence	VERB
gujaf-120	231	90	profitability	profitability	NOUN
gujaf-120	231	91	.	.	PUNCT
gujaf-120	232	1	at	at	ADP
gujaf-120	232	2	a	a	DET
gujaf-120	232	3	1	1	NUM
gujaf-120	232	4	%	%	NOUN
gujaf-120	232	5	level	level	NOUN
gujaf-120	232	6	of	of	ADP
gujaf-120	232	7	significance	significance	NOUN
gujaf-120	232	8	,	,	PUNCT
gujaf-120	232	9	icp	icp	PROPN
gujaf-120	232	10	was	be	AUX
gujaf-120	232	11	determined	determine	VERB
gujaf-120	232	12	to	to	PART
gujaf-120	232	13	have	have	VERB
gujaf-120	232	14	negative	negative	ADJ
gujaf-120	232	15	significance	significance	NOUN
gujaf-120	232	16	in	in	ADP
gujaf-120	232	17	this	this	DET
gujaf-120	232	18	investigation	investigation	NOUN
gujaf-120	232	19	.	.	PUNCT
gujaf-120	233	1	this	this	PRON
gujaf-120	233	2	means	mean	VERB
gujaf-120	233	3	that	that	SCONJ
gujaf-120	233	4	the	the	PRON
gujaf-120	233	5	lower	low	ADJ
gujaf-120	233	6	the	the	DET
gujaf-120	233	7	roa	roa	NOUN
gujaf-120	233	8	,	,	PUNCT
gujaf-120	233	9	the	the	DET
gujaf-120	233	10	more	more	ADJ
gujaf-120	233	11	inventory	inventory	NOUN
gujaf-120	233	12	is	be	AUX
gujaf-120	233	13	held	hold	VERB
gujaf-120	233	14	for	for	ADP
gujaf-120	233	15	a	a	DET
gujaf-120	233	16	lengthy	lengthy	ADJ
gujaf-120	233	17	time	time	NOUN
gujaf-120	233	18	.	.	PUNCT
gujaf-120	234	1	as	as	ADP
gujaf-120	234	2	a	a	DET
gujaf-120	234	3	result	result	NOUN
gujaf-120	234	4	,	,	PUNCT
gujaf-120	234	5	the	the	DET
gujaf-120	234	6	variable	variable	NOUN
gujaf-120	234	7	is	be	AUX
gujaf-120	234	8	found	find	VERB
gujaf-120	234	9	to	to	PART
gujaf-120	234	10	be	be	AUX
gujaf-120	234	11	significantly	significantly	ADV
gujaf-120	234	12	related	relate	VERB
gujaf-120	234	13	to	to	ADP
gujaf-120	234	14	the	the	DET
gujaf-120	234	15	profitability	profitability	NOUN
gujaf-120	234	16	of	of	ADP
gujaf-120	234	17	publicly	publicly	ADV
gujaf-120	234	18	traded	trade	VERB
gujaf-120	234	19	consumer	consumer	NOUN
gujaf-120	234	20	and	and	CCONJ
gujaf-120	234	21	industrial	industrial	ADJ
gujaf-120	234	22	goods	good	NOUN
gujaf-120	234	23	companies	company	NOUN
gujaf-120	234	24	in	in	ADP
gujaf-120	234	25	nigeria	nigeria	PROPN
gujaf-120	234	26	over	over	ADP
gujaf-120	234	27	the	the	DET
gujaf-120	234	28	study	study	NOUN
gujaf-120	234	29	period	period	NOUN
gujaf-120	234	30	.	.	PUNCT
gujaf-120	235	1	as	as	ADP
gujaf-120	235	2	a	a	DET
gujaf-120	235	3	result	result	NOUN
gujaf-120	235	4	,	,	PUNCT
gujaf-120	235	5	the	the	DET
gujaf-120	235	6	findings	finding	NOUN
gujaf-120	235	7	support	support	VERB
gujaf-120	235	8	rejecting	reject	VERB
gujaf-120	235	9	the	the	DET
gujaf-120	235	10	study	study	NOUN
gujaf-120	235	11	's	's	PART
gujaf-120	235	12	second	second	ADJ
gujaf-120	235	13	null	null	ADJ
gujaf-120	235	14	hypothesis	hypothesis	NOUN
gujaf-120	235	15	,	,	PUNCT
gujaf-120	235	16	which	which	PRON
gujaf-120	235	17	claims	claim	VERB
gujaf-120	235	18	that	that	SCONJ
gujaf-120	235	19	the	the	DET
gujaf-120	235	20	inventory	inventory	NOUN
gujaf-120	235	21	period	period	NOUN
gujaf-120	235	22	has	have	VERB
gujaf-120	235	23	no	no	DET
gujaf-120	235	24	substantial	substantial	ADJ
gujaf-120	235	25	impact	impact	NOUN
gujaf-120	235	26	on	on	ADP
gujaf-120	235	27	the	the	DET
gujaf-120	235	28	return	return	NOUN
gujaf-120	235	29	on	on	ADP
gujaf-120	235	30	assets	asset	NOUN
gujaf-120	235	31	of	of	ADP
gujaf-120	235	32	the	the	DET
gujaf-120	235	33	consumer	consumer	NOUN
gujaf-120	235	34	and	and	CCONJ
gujaf-120	235	35	industrial	industrial	ADJ
gujaf-120	235	36	products	product	NOUN
gujaf-120	235	37	sectors	sector	NOUN
gujaf-120	235	38	in	in	ADP
gujaf-120	235	39	nigeria	nigeria	PROPN
gujaf-120	235	40	.	.	PUNCT
gujaf-120	236	1	9	9	NUM
gujaf-120	236	2	h03	h03	NOUN
gujaf-120	236	3	:	:	PUNCT
gujaf-120	236	4	ratio	ratio	NOUN
gujaf-120	236	5	of	of	ADP
gujaf-120	236	6	working	work	VERB
gujaf-120	236	7	capital	capital	NOUN
gujaf-120	236	8	to	to	ADP
gujaf-120	236	9	revenue	revenue	NOUN
gujaf-120	236	10	(	(	PUNCT
gujaf-120	236	11	wcr	wcr	PROPN
gujaf-120	236	12	)	)	PUNCT
gujaf-120	236	13	has	have	VERB
gujaf-120	236	14	no	no	DET
gujaf-120	236	15	significant	significant	ADJ
gujaf-120	236	16	effect	effect	NOUN
gujaf-120	236	17	on	on	ADP
gujaf-120	236	18	the	the	DET
gujaf-120	236	19	return	return	NOUN
gujaf-120	236	20	on	on	ADP
gujaf-120	236	21	assets	asset	NOUN
gujaf-120	236	22	of	of	ADP
gujaf-120	236	23	listed	list	VERB
gujaf-120	236	24	consumer	consumer	NOUN
gujaf-120	236	25	and	and	CCONJ
gujaf-120	236	26	industrial	industrial	ADJ
gujaf-120	236	27	good	good	ADJ
gujaf-120	236	28	companies	company	NOUN
gujaf-120	236	29	in	in	ADP
gujaf-120	236	30	nigeria	nigeria	PROPN
gujaf-120	236	31	.	.	PUNCT
gujaf-120	237	1	the	the	DET
gujaf-120	237	2	findings	finding	NOUN
gujaf-120	237	3	show	show	VERB
gujaf-120	237	4	that	that	SCONJ
gujaf-120	237	5	the	the	DET
gujaf-120	237	6	ratio	ratio	NOUN
gujaf-120	237	7	of	of	ADP
gujaf-120	237	8	working	work	VERB
gujaf-120	237	9	capital	capital	NOUN
gujaf-120	237	10	to	to	ADP
gujaf-120	237	11	sales	sale	NOUN
gujaf-120	237	12	has	have	VERB
gujaf-120	237	13	a	a	DET
gujaf-120	237	14	substantial	substantial	ADJ
gujaf-120	237	15	impact	impact	NOUN
gujaf-120	237	16	on	on	ADP
gujaf-120	237	17	the	the	DET
gujaf-120	237	18	profitability	profitability	NOUN
gujaf-120	237	19	of	of	ADP
gujaf-120	237	20	nigerian	nigerian	ADJ
gujaf-120	237	21	consumer	consumer	NOUN
gujaf-120	237	22	and	and	CCONJ
gujaf-120	237	23	industrial	industrial	ADJ
gujaf-120	237	24	goods	good	NOUN
gujaf-120	237	25	enterprises	enterprise	NOUN
gujaf-120	237	26	.	.	PUNCT
gujaf-120	238	1	the	the	DET
gujaf-120	238	2	coefficient	coefficient	NOUN
gujaf-120	238	3	of	of	ADP
gujaf-120	238	4	wcr	wcr	PROPN
gujaf-120	238	5	is	be	AUX
gujaf-120	238	6	11.91567	11.91567	NUM
gujaf-120	238	7	with	with	ADP
gujaf-120	238	8	a	a	DET
gujaf-120	238	9	z	z	NOUN
gujaf-120	238	10	-	-	PUNCT
gujaf-120	238	11	value	value	NOUN
gujaf-120	238	12	of	of	ADP
gujaf-120	238	13	2.45	2.45	NUM
gujaf-120	238	14	and	and	CCONJ
gujaf-120	238	15	a	a	DET
gujaf-120	238	16	p	p	NOUN
gujaf-120	238	17	-	-	PUNCT
gujaf-120	238	18	value	value	NOUN
gujaf-120	238	19	of	of	ADP
gujaf-120	238	20	0.014	0.014	NUM
gujaf-120	238	21	,	,	PUNCT
gujaf-120	238	22	which	which	PRON
gujaf-120	238	23	is	be	AUX
gujaf-120	238	24	statistically	statistically	ADV
gujaf-120	238	25	significant	significant	ADJ
gujaf-120	238	26	at	at	ADP
gujaf-120	238	27	the	the	DET
gujaf-120	238	28	five	five	NUM
gujaf-120	238	29	percent	percent	NOUN
gujaf-120	238	30	significance	significance	NOUN
gujaf-120	238	31	level	level	NOUN
gujaf-120	238	32	,	,	PUNCT
gujaf-120	238	33	evidenced	evidence	VERB
gujaf-120	238	34	in	in	ADP
gujaf-120	238	35	table	table	NOUN
gujaf-120	238	36	2	2	NUM
gujaf-120	238	37	above	above	ADV
gujaf-120	238	38	.	.	PUNCT
gujaf-120	239	1	the	the	DET
gujaf-120	239	2	coefficient	coefficient	NOUN
gujaf-120	239	3	value	value	NOUN
gujaf-120	239	4	indicates	indicate	VERB
gujaf-120	239	5	that	that	SCONJ
gujaf-120	239	6	an	an	DET
gujaf-120	239	7	increase	increase	NOUN
gujaf-120	239	8	in	in	ADP
gujaf-120	239	9	wcr	wcr	PROPN
gujaf-120	239	10	will	will	AUX
gujaf-120	239	11	have	have	VERB
gujaf-120	239	12	a	a	DET
gujaf-120	239	13	considerable	considerable	ADJ
gujaf-120	239	14	positive	positive	ADJ
gujaf-120	239	15	impact	impact	NOUN
gujaf-120	239	16	on	on	ADP
gujaf-120	239	17	roa	roa	PROPN
gujaf-120	239	18	.	.	PUNCT
gujaf-120	240	1	this	this	DET
gujaf-120	240	2	finding	finding	NOUN
gujaf-120	240	3	demonstrates	demonstrate	VERB
gujaf-120	240	4	that	that	SCONJ
gujaf-120	240	5	wcr	wcr	PROPN
gujaf-120	240	6	is	be	AUX
gujaf-120	240	7	strongly	strongly	ADV
gujaf-120	240	8	linked	link	VERB
gujaf-120	240	9	to	to	ADP
gujaf-120	240	10	roa	roa	NOUN
gujaf-120	240	11	and	and	CCONJ
gujaf-120	240	12	has	have	VERB
gujaf-120	240	13	a	a	DET
gujaf-120	240	14	significant	significant	ADJ
gujaf-120	240	15	impact	impact	NOUN
gujaf-120	240	16	on	on	ADP
gujaf-120	240	17	the	the	DET
gujaf-120	240	18	profitability	profitability	NOUN
gujaf-120	240	19	of	of	ADP
gujaf-120	240	20	nigerian	nigerian	ADJ
gujaf-120	240	21	consumer	consumer	NOUN
gujaf-120	240	22	and	and	CCONJ
gujaf-120	240	23	industrial	industrial	ADJ
gujaf-120	240	24	goods	good	NOUN
gujaf-120	240	25	companies	company	NOUN
gujaf-120	240	26	.	.	PUNCT
gujaf-120	241	1	this	this	DET
gujaf-120	241	2	result	result	NOUN
gujaf-120	241	3	supports	support	VERB
gujaf-120	241	4	rejecting	reject	VERB
gujaf-120	241	5	the	the	DET
gujaf-120	241	6	study	study	NOUN
gujaf-120	241	7	's	's	PART
gujaf-120	241	8	third	third	ADJ
gujaf-120	241	9	null	null	ADJ
gujaf-120	241	10	hypothesis	hypothesis	NOUN
gujaf-120	241	11	,	,	PUNCT
gujaf-120	241	12	which	which	PRON
gujaf-120	241	13	claims	claim	VERB
gujaf-120	241	14	that	that	SCONJ
gujaf-120	241	15	the	the	DET
gujaf-120	241	16	ratio	ratio	NOUN
gujaf-120	241	17	of	of	ADP
gujaf-120	241	18	working	work	VERB
gujaf-120	241	19	capital	capital	NOUN
gujaf-120	241	20	to	to	ADP
gujaf-120	241	21	revenue	revenue	NOUN
gujaf-120	241	22	has	have	VERB
gujaf-120	241	23	no	no	DET
gujaf-120	241	24	meaningful	meaningful	ADJ
gujaf-120	241	25	impact	impact	NOUN
gujaf-120	241	26	on	on	ADP
gujaf-120	241	27	the	the	DET
gujaf-120	241	28	return	return	NOUN
gujaf-120	241	29	on	on	ADP
gujaf-120	241	30	assets	asset	NOUN
gujaf-120	241	31	of	of	ADP
gujaf-120	241	32	publicly	publicly	ADV
gujaf-120	241	33	traded	trade	VERB
gujaf-120	241	34	consumer	consumer	NOUN
gujaf-120	241	35	and	and	CCONJ
gujaf-120	241	36	industrial	industrial	ADJ
gujaf-120	241	37	goods	good	NOUN
gujaf-120	241	38	companies	company	NOUN
gujaf-120	241	39	in	in	ADP
gujaf-120	241	40	nigeria	nigeria	PROPN
gujaf-120	241	41	.	.	PUNCT
gujaf-120	242	1	h04	h04	PROPN
gujaf-120	242	2	:	:	PUNCT
gujaf-120	242	3	current	current	ADJ
gujaf-120	242	4	ratio	ratio	NOUN
gujaf-120	242	5	has	have	VERB
gujaf-120	242	6	no	no	DET
gujaf-120	242	7	significant	significant	ADJ
gujaf-120	242	8	effect	effect	NOUN
gujaf-120	242	9	on	on	ADP
gujaf-120	242	10	the	the	DET
gujaf-120	242	11	return	return	NOUN
gujaf-120	242	12	on	on	ADP
gujaf-120	242	13	assets	asset	NOUN
gujaf-120	242	14	of	of	ADP
gujaf-120	242	15	listed	list	VERB
gujaf-120	242	16	consumers	consumer	NOUN
gujaf-120	242	17	and	and	CCONJ
gujaf-120	242	18	the	the	DET
gujaf-120	242	19	industrial	industrial	ADJ
gujaf-120	242	20	goods	good	NOUN
gujaf-120	242	21	sector	sector	NOUN
gujaf-120	242	22	in	in	ADP
gujaf-120	242	23	nigeria	nigeria	PROPN
gujaf-120	242	24	.	.	PUNCT
gujaf-120	243	1	the	the	DET
gujaf-120	243	2	z	z	NOUN
gujaf-120	243	3	-	-	PUNCT
gujaf-120	243	4	value	value	NOUN
gujaf-120	243	5	for	for	ADP
gujaf-120	243	6	the	the	DET
gujaf-120	243	7	current	current	ADJ
gujaf-120	243	8	ratio	ratio	NOUN
gujaf-120	243	9	is	be	AUX
gujaf-120	243	10	1.01	1.01	NUM
gujaf-120	243	11	as	as	SCONJ
gujaf-120	243	12	reflected	reflect	VERB
gujaf-120	243	13	in	in	ADP
gujaf-120	243	14	table	table	NOUN
gujaf-120	243	15	2	2	NUM
gujaf-120	243	16	,	,	PUNCT
gujaf-120	243	17	with	with	ADP
gujaf-120	243	18	a	a	DET
gujaf-120	243	19	coefficient	coefficient	NOUN
gujaf-120	243	20	of	of	ADP
gujaf-120	243	21	0.9952	0.9952	NUM
gujaf-120	243	22	and	and	CCONJ
gujaf-120	243	23	a	a	DET
gujaf-120	243	24	p	p	NOUN
gujaf-120	243	25	-	-	PUNCT
gujaf-120	243	26	value	value	NOUN
gujaf-120	243	27	of	of	ADP
gujaf-120	243	28	0.312	0.312	NUM
gujaf-120	243	29	,	,	PUNCT
gujaf-120	243	30	as	as	SCONJ
gujaf-120	243	31	shown	show	VERB
gujaf-120	243	32	in	in	ADP
gujaf-120	243	33	table	table	NOUN
gujaf-120	243	34	three	three	NUM
gujaf-120	243	35	,	,	PUNCT
gujaf-120	243	36	indicating	indicate	VERB
gujaf-120	243	37	an	an	DET
gujaf-120	243	38	inconsequential	inconsequential	ADJ
gujaf-120	243	39	result	result	NOUN
gujaf-120	243	40	.	.	PUNCT
gujaf-120	244	1	this	this	PRON
gujaf-120	244	2	means	mean	VERB
gujaf-120	244	3	that	that	SCONJ
gujaf-120	244	4	the	the	DET
gujaf-120	244	5	current	current	ADJ
gujaf-120	244	6	ratio	ratio	NOUN
gujaf-120	244	7	has	have	VERB
gujaf-120	244	8	little	little	ADJ
gujaf-120	244	9	impact	impact	NOUN
gujaf-120	244	10	on	on	ADP
gujaf-120	244	11	the	the	DET
gujaf-120	244	12	profitability	profitability	NOUN
gujaf-120	244	13	of	of	ADP
gujaf-120	244	14	nigerian	nigerian	ADJ
gujaf-120	244	15	consumer	consumer	NOUN
gujaf-120	244	16	and	and	CCONJ
gujaf-120	244	17	industrial	industrial	ADJ
gujaf-120	244	18	goods	good	NOUN
gujaf-120	244	19	enterprises	enterprise	NOUN
gujaf-120	244	20	.	.	PUNCT
gujaf-120	245	1	the	the	DET
gujaf-120	245	2	coefficient	coefficient	NOUN
gujaf-120	245	3	indicates	indicate	VERB
gujaf-120	245	4	that	that	SCONJ
gujaf-120	245	5	the	the	DET
gujaf-120	245	6	current	current	ADJ
gujaf-120	245	7	ratio	ratio	NOUN
gujaf-120	245	8	is	be	AUX
gujaf-120	245	9	positive	positive	ADJ
gujaf-120	245	10	but	but	CCONJ
gujaf-120	245	11	negligible	negligible	ADJ
gujaf-120	245	12	,	,	PUNCT
gujaf-120	245	13	implying	imply	VERB
gujaf-120	245	14	that	that	SCONJ
gujaf-120	245	15	the	the	DET
gujaf-120	245	16	enterprises	enterprise	NOUN
gujaf-120	245	17	are	be	AUX
gujaf-120	245	18	not	not	PART
gujaf-120	245	19	effectively	effectively	ADV
gujaf-120	245	20	employing	employ	VERB
gujaf-120	245	21	their	their	PRON
gujaf-120	245	22	current	current	ADJ
gujaf-120	245	23	assets	asset	NOUN
gujaf-120	245	24	in	in	ADP
gujaf-120	245	25	a	a	DET
gujaf-120	245	26	way	way	NOUN
gujaf-120	245	27	that	that	PRON
gujaf-120	245	28	will	will	AUX
gujaf-120	245	29	have	have	VERB
gujaf-120	245	30	a	a	DET
gujaf-120	245	31	major	major	ADJ
gujaf-120	245	32	impact	impact	NOUN
gujaf-120	245	33	on	on	ADP
gujaf-120	245	34	asset	asset	NOUN
gujaf-120	245	35	returns	return	NOUN
gujaf-120	245	36	.	.	PUNCT
gujaf-120	246	1	as	as	ADP
gujaf-120	246	2	a	a	DET
gujaf-120	246	3	result	result	NOUN
gujaf-120	246	4	,	,	PUNCT
gujaf-120	246	5	any	any	DET
gujaf-120	246	6	increase	increase	NOUN
gujaf-120	246	7	in	in	ADP
gujaf-120	246	8	the	the	DET
gujaf-120	246	9	current	current	ADJ
gujaf-120	246	10	ratio	ratio	NOUN
gujaf-120	246	11	will	will	AUX
gujaf-120	246	12	maintain	maintain	VERB
gujaf-120	246	13	investor	investor	NOUN
gujaf-120	246	14	confidence	confidence	NOUN
gujaf-120	246	15	,	,	PUNCT
gujaf-120	246	16	but	but	CCONJ
gujaf-120	246	17	efficient	efficient	ADJ
gujaf-120	246	18	use	use	NOUN
gujaf-120	246	19	is	be	AUX
gujaf-120	246	20	required	require	VERB
gujaf-120	246	21	to	to	PART
gujaf-120	246	22	increase	increase	VERB
gujaf-120	246	23	returns	return	NOUN
gujaf-120	246	24	.	.	PUNCT
gujaf-120	247	1	in	in	ADP
gujaf-120	247	2	contrast	contrast	NOUN
gujaf-120	247	3	to	to	ADP
gujaf-120	247	4	sabo	sabo	NOUN
gujaf-120	247	5	et	et	PROPN
gujaf-120	247	6	al	al	PROPN
gujaf-120	247	7	(	(	PUNCT
gujaf-120	247	8	2015	2015	NUM
gujaf-120	247	9	)	)	PUNCT
gujaf-120	247	10	,	,	PUNCT
gujaf-120	247	11	onodje	onodje	NOUN
gujaf-120	247	12	(	(	PUNCT
gujaf-120	247	13	2014	2014	NUM
gujaf-120	247	14	)	)	PUNCT
gujaf-120	247	15	,	,	PUNCT
gujaf-120	247	16	and	and	CCONJ
gujaf-120	247	17	ogundipe	ogundipe	NOUN
gujaf-120	247	18	et	et	PROPN
gujaf-120	247	19	al	al	PROPN
gujaf-120	247	20	.	.	PROPN
gujaf-120	247	21	(	(	PUNCT
gujaf-120	247	22	2012	2012	NUM
gujaf-120	247	23	)	)	PUNCT
gujaf-120	247	24	,	,	PUNCT
gujaf-120	247	25	who	who	PRON
gujaf-120	247	26	reported	report	VERB
gujaf-120	247	27	a	a	DET
gujaf-120	247	28	substantial	substantial	ADJ
gujaf-120	247	29	effect	effect	NOUN
gujaf-120	247	30	of	of	ADP
gujaf-120	247	31	the	the	DET
gujaf-120	247	32	current	current	ADJ
gujaf-120	247	33	ratio	ratio	NOUN
gujaf-120	247	34	on	on	ADP
gujaf-120	247	35	performance	performance	NOUN
gujaf-120	247	36	,	,	PUNCT
gujaf-120	247	37	this	this	DET
gujaf-120	247	38	conclusion	conclusion	NOUN
gujaf-120	247	39	is	be	AUX
gujaf-120	247	40	consistent	consistent	ADJ
gujaf-120	247	41	with	with	ADP
gujaf-120	247	42	owolabi	owolabi	NOUN
gujaf-120	247	43	and	and	CCONJ
gujaf-120	247	44	alu	alu	NOUN
gujaf-120	247	45	(	(	PUNCT
gujaf-120	247	46	2012	2012	NUM
gujaf-120	247	47	)	)	PUNCT
gujaf-120	247	48	.	.	PUNCT
gujaf-120	248	1	the	the	DET
gujaf-120	248	2	current	current	ADJ
gujaf-120	248	3	ratio	ratio	NOUN
gujaf-120	248	4	was	be	AUX
gujaf-120	248	5	shown	show	VERB
gujaf-120	248	6	to	to	PART
gujaf-120	248	7	be	be	AUX
gujaf-120	248	8	statistically	statistically	ADV
gujaf-120	248	9	positive	positive	ADJ
gujaf-120	248	10	and	and	CCONJ
gujaf-120	248	11	insignificant	insignificant	ADJ
gujaf-120	248	12	in	in	ADP
gujaf-120	248	13	determining	determine	VERB
gujaf-120	248	14	the	the	DET
gujaf-120	248	15	profitability	profitability	NOUN
gujaf-120	248	16	of	of	ADP
gujaf-120	248	17	publicly	publicly	ADV
gujaf-120	248	18	traded	trade	VERB
gujaf-120	248	19	consumer	consumer	NOUN
gujaf-120	248	20	and	and	CCONJ
gujaf-120	248	21	industrial	industrial	ADJ
gujaf-120	248	22	products	product	NOUN
gujaf-120	248	23	companies	company	NOUN
gujaf-120	248	24	in	in	ADP
gujaf-120	248	25	nigeria	nigeria	PROPN
gujaf-120	248	26	in	in	ADP
gujaf-120	248	27	this	this	DET
gujaf-120	248	28	study	study	NOUN
gujaf-120	248	29	.	.	PUNCT
gujaf-120	249	1	this	this	DET
gujaf-120	249	2	conclusion	conclusion	NOUN
gujaf-120	249	3	provides	provide	VERB
gujaf-120	249	4	sufficient	sufficient	ADJ
gujaf-120	249	5	evidence	evidence	NOUN
gujaf-120	249	6	to	to	PART
gujaf-120	249	7	accept	accept	VERB
gujaf-120	249	8	the	the	DET
gujaf-120	249	9	study	study	NOUN
gujaf-120	249	10	's	's	PART
gujaf-120	249	11	fourth	fourth	ADJ
gujaf-120	249	12	null	null	ADJ
gujaf-120	249	13	hypothesis	hypothesis	NOUN
gujaf-120	249	14	,	,	PUNCT
gujaf-120	249	15	which	which	PRON
gujaf-120	249	16	argues	argue	VERB
gujaf-120	249	17	that	that	SCONJ
gujaf-120	249	18	the	the	DET
gujaf-120	249	19	current	current	ADJ
gujaf-120	249	20	ratio	ratio	NOUN
gujaf-120	249	21	has	have	VERB
gujaf-120	249	22	no	no	DET
gujaf-120	249	23	substantial	substantial	ADJ
gujaf-120	249	24	impact	impact	NOUN
gujaf-120	249	25	on	on	ADP
gujaf-120	249	26	the	the	DET
gujaf-120	249	27	return	return	NOUN
gujaf-120	249	28	on	on	ADP
gujaf-120	249	29	assets	asset	NOUN
gujaf-120	249	30	of	of	ADP
gujaf-120	249	31	listed	list	VERB
gujaf-120	249	32	consumer	consumer	NOUN
gujaf-120	249	33	and	and	CCONJ
gujaf-120	249	34	industrial	industrial	ADJ
gujaf-120	249	35	goods	good	NOUN
gujaf-120	249	36	companies	company	NOUN
gujaf-120	249	37	in	in	ADP
gujaf-120	249	38	nigeria	nigeria	PROPN
gujaf-120	249	39	.	.	PUNCT
gujaf-120	250	1	5	5	X
gujaf-120	250	2	.	.	X
gujaf-120	250	3	conclusion	conclusion	NOUN
gujaf-120	250	4	and	and	CCONJ
gujaf-120	250	5	recommendation	recommendation	NOUN
gujaf-120	250	6	following	follow	VERB
gujaf-120	250	7	the	the	DET
gujaf-120	250	8	methodological	methodological	ADJ
gujaf-120	250	9	examination	examination	NOUN
gujaf-120	250	10	of	of	ADP
gujaf-120	250	11	this	this	DET
gujaf-120	250	12	research	research	NOUN
gujaf-120	250	13	,	,	PUNCT
gujaf-120	250	14	findings	finding	NOUN
gujaf-120	250	15	,	,	PUNCT
gujaf-120	250	16	and	and	CCONJ
gujaf-120	250	17	discussion	discussion	NOUN
gujaf-120	251	1	,	,	PUNCT
gujaf-120	251	2	the	the	DET
gujaf-120	251	3	study	study	NOUN
gujaf-120	251	4	concludes	conclude	VERB
gujaf-120	251	5	that	that	SCONJ
gujaf-120	251	6	the	the	DET
gujaf-120	251	7	cash	cash	NOUN
gujaf-120	251	8	conversion	conversion	NOUN
gujaf-120	251	9	cycle	cycle	NOUN
gujaf-120	251	10	has	have	VERB
gujaf-120	251	11	a	a	DET
gujaf-120	251	12	positive	positive	ADJ
gujaf-120	251	13	but	but	CCONJ
gujaf-120	251	14	modest	modest	ADJ
gujaf-120	251	15	impact	impact	NOUN
gujaf-120	251	16	on	on	ADP
gujaf-120	251	17	the	the	DET
gujaf-120	251	18	profitability	profitability	NOUN
gujaf-120	251	19	of	of	ADP
gujaf-120	251	20	listed	list	VERB
gujaf-120	251	21	consumer	consumer	NOUN
gujaf-120	251	22	and	and	CCONJ
gujaf-120	251	23	industrial	industrial	ADJ
gujaf-120	251	24	goods	good	NOUN
gujaf-120	251	25	companies	company	NOUN
gujaf-120	251	26	in	in	ADP
gujaf-120	251	27	nigeria	nigeria	PROPN
gujaf-120	251	28	.	.	PUNCT
gujaf-120	252	1	this	this	PRON
gujaf-120	252	2	suggests	suggest	VERB
gujaf-120	252	3	that	that	SCONJ
gujaf-120	252	4	the	the	DET
gujaf-120	252	5	cash	cash	NOUN
gujaf-120	252	6	conversion	conversion	NOUN
gujaf-120	252	7	cycle	cycle	NOUN
gujaf-120	252	8	plays	play	VERB
gujaf-120	252	9	a	a	DET
gujaf-120	252	10	little	little	ADJ
gujaf-120	252	11	role	role	NOUN
gujaf-120	252	12	in	in	ADP
gujaf-120	252	13	explaining	explain	VERB
gujaf-120	252	14	variances	variance	NOUN
gujaf-120	252	15	in	in	ADP
gujaf-120	252	16	the	the	DET
gujaf-120	252	17	roa	roa	NOUN
gujaf-120	252	18	of	of	ADP
gujaf-120	252	19	nigeria	nigeria	PROPN
gujaf-120	252	20	's	's	PART
gujaf-120	252	21	publicly	publicly	ADV
gujaf-120	252	22	traded	trade	VERB
gujaf-120	252	23	consumer	consumer	NOUN
gujaf-120	252	24	and	and	CCONJ
gujaf-120	252	25	industrial	industrial	ADJ
gujaf-120	252	26	products	product	NOUN
gujaf-120	252	27	industries	industry	NOUN
gujaf-120	252	28	.	.	PUNCT
gujaf-120	253	1	the	the	DET
gujaf-120	253	2	inventory	inventory	NOUN
gujaf-120	253	3	conversion	conversion	NOUN
gujaf-120	253	4	period	period	NOUN
gujaf-120	253	5	has	have	VERB
gujaf-120	253	6	a	a	DET
gujaf-120	253	7	negative	negative	ADJ
gujaf-120	253	8	and	and	CCONJ
gujaf-120	253	9	large	large	ADJ
gujaf-120	253	10	impact	impact	NOUN
gujaf-120	253	11	on	on	ADP
gujaf-120	253	12	the	the	DET
gujaf-120	253	13	profitability	profitability	NOUN
gujaf-120	253	14	of	of	ADP
gujaf-120	253	15	nigeria	nigeria	PROPN
gujaf-120	253	16	's	's	PART
gujaf-120	253	17	publicly	publicly	ADV
gujaf-120	253	18	traded	trade	VERB
gujaf-120	253	19	consumer	consumer	NOUN
gujaf-120	253	20	and	and	CCONJ
gujaf-120	253	21	industrial	industrial	ADJ
gujaf-120	253	22	products	product	NOUN
gujaf-120	253	23	companies	company	NOUN
gujaf-120	253	24	,	,	PUNCT
gujaf-120	253	25	implying	imply	VERB
gujaf-120	253	26	that	that	SCONJ
gujaf-120	253	27	the	the	DET
gujaf-120	253	28	inventory	inventory	NOUN
gujaf-120	253	29	conversion	conversion	NOUN
gujaf-120	253	30	period	period	NOUN
gujaf-120	253	31	has	have	VERB
gujaf-120	253	32	a	a	DET
gujaf-120	253	33	heavy	heavy	ADJ
gujaf-120	253	34	outturn	outturn	NOUN
gujaf-120	253	35	on	on	ADP
gujaf-120	253	36	profits	profit	NOUN
gujaf-120	253	37	.	.	PUNCT
gujaf-120	254	1	as	as	ADP
gujaf-120	254	2	a	a	DET
gujaf-120	254	3	result	result	NOUN
gujaf-120	254	4	,	,	PUNCT
gujaf-120	254	5	a	a	DET
gujaf-120	254	6	unit	unit	NOUN
gujaf-120	254	7	increase	increase	NOUN
gujaf-120	254	8	/	/	SYM
gujaf-120	254	9	decrease	decrease	NOUN
gujaf-120	254	10	in	in	ADP
gujaf-120	254	11	inventory	inventory	NOUN
gujaf-120	254	12	days	day	NOUN
gujaf-120	254	13	have	have	VERB
gujaf-120	254	14	a	a	DET
gujaf-120	254	15	considerable	considerable	ADJ
gujaf-120	254	16	impact	impact	NOUN
gujaf-120	254	17	on	on	ADP
gujaf-120	254	18	these	these	DET
gujaf-120	254	19	organizations‟	organizations‟	NOUN
gujaf-120	254	20	profitability	profitability	NOUN
gujaf-120	254	21	.	.	PUNCT
gujaf-120	255	1	furthermore	furthermore	ADV
gujaf-120	255	2	,	,	PUNCT
gujaf-120	255	3	the	the	DET
gujaf-120	255	4	working	work	VERB
gujaf-120	255	5	capital	capital	NOUN
gujaf-120	255	6	to	to	ADP
gujaf-120	255	7	revenue	revenue	NOUN
gujaf-120	255	8	ratio	ratio	NOUN
gujaf-120	255	9	has	have	VERB
gujaf-120	255	10	a	a	DET
gujaf-120	255	11	favorable	favorable	ADJ
gujaf-120	255	12	and	and	CCONJ
gujaf-120	255	13	considerable	considerable	ADJ
gujaf-120	255	14	impact	impact	NOUN
gujaf-120	255	15	on	on	ADP
gujaf-120	255	16	the	the	DET
gujaf-120	255	17	profitability	profitability	NOUN
gujaf-120	255	18	of	of	ADP
gujaf-120	255	19	the	the	DET
gujaf-120	255	20	companies	company	NOUN
gujaf-120	255	21	studied	study	VERB
gujaf-120	255	22	.	.	PUNCT
gujaf-120	256	1	this	this	PRON
gujaf-120	256	2	means	mean	VERB
gujaf-120	256	3	that	that	SCONJ
gujaf-120	256	4	the	the	DET
gujaf-120	256	5	more	more	ADV
gujaf-120	256	6	working	work	VERB
gujaf-120	256	7	capital	capital	NOUN
gujaf-120	256	8	available	available	ADJ
gujaf-120	256	9	for	for	ADP
gujaf-120	256	10	operations	operation	NOUN
gujaf-120	256	11	,	,	PUNCT
gujaf-120	256	12	the	the	PRON
gujaf-120	256	13	higher	high	ADJ
gujaf-120	256	14	the	the	DET
gujaf-120	256	15	company	company	NOUN
gujaf-120	256	16	's	's	PART
gujaf-120	256	17	profitability	profitability	NOUN
gujaf-120	256	18	,	,	PUNCT
gujaf-120	256	19	and	and	CCONJ
gujaf-120	256	20	that	that	SCONJ
gujaf-120	256	21	the	the	DET
gujaf-120	256	22	current	current	ADJ
gujaf-120	256	23	ratio	ratio	NOUN
gujaf-120	256	24	has	have	VERB
gujaf-120	256	25	a	a	DET
gujaf-120	256	26	negligible	negligible	ADJ
gujaf-120	256	27	impact	impact	NOUN
gujaf-120	256	28	on	on	ADP
gujaf-120	256	29	the	the	DET
gujaf-120	256	30	profitability	profitability	NOUN
gujaf-120	256	31	of	of	ADP
gujaf-120	256	32	listed	list	VERB
gujaf-120	256	33	consumer	consumer	NOUN
gujaf-120	256	34	and	and	CCONJ
gujaf-120	256	35	industrial	industrial	ADJ
gujaf-120	256	36	goods	good	NOUN
gujaf-120	256	37	firms	firm	NOUN
gujaf-120	256	38	in	in	ADP
gujaf-120	256	39	nigeria	nigeria	PROPN
gujaf-120	256	40	.	.	PUNCT
gujaf-120	257	1	10	10	NUM
gujaf-120	257	2	this	this	PRON
gujaf-120	257	3	means	mean	VERB
gujaf-120	257	4	that	that	SCONJ
gujaf-120	257	5	having	have	VERB
gujaf-120	257	6	adequate	adequate	ADJ
gujaf-120	257	7	current	current	ADJ
gujaf-120	257	8	assets	asset	NOUN
gujaf-120	257	9	to	to	PART
gujaf-120	257	10	cover	cover	VERB
gujaf-120	257	11	liabilities	liability	NOUN
gujaf-120	257	12	does	do	AUX
gujaf-120	257	13	not	not	PART
gujaf-120	257	14	always	always	ADV
gujaf-120	257	15	imply	imply	VERB
gujaf-120	257	16	increased	increase	VERB
gujaf-120	257	17	profitability	profitability	NOUN
gujaf-120	257	18	.	.	PUNCT
gujaf-120	258	1	the	the	DET
gujaf-120	258	2	study	study	NOUN
gujaf-120	258	3	suggests	suggest	VERB
gujaf-120	258	4	that	that	SCONJ
gujaf-120	258	5	consumer	consumer	NOUN
gujaf-120	258	6	and	and	CCONJ
gujaf-120	258	7	industrial	industrial	ADJ
gujaf-120	258	8	goods	good	NOUN
gujaf-120	258	9	companies	company	NOUN
gujaf-120	258	10	reconsider	reconsider	VERB
gujaf-120	258	11	their	their	PRON
gujaf-120	258	12	collection	collection	NOUN
gujaf-120	258	13	policies	policy	NOUN
gujaf-120	258	14	.	.	PUNCT
gujaf-120	259	1	as	as	ADP
gujaf-120	259	2	a	a	DET
gujaf-120	259	3	result	result	NOUN
gujaf-120	259	4	,	,	PUNCT
gujaf-120	259	5	they	they	PRON
gujaf-120	259	6	should	should	AUX
gujaf-120	259	7	look	look	VERB
gujaf-120	259	8	into	into	ADP
gujaf-120	259	9	the	the	DET
gujaf-120	259	10	inventory	inventory	NOUN
gujaf-120	259	11	conversion	conversion	NOUN
gujaf-120	259	12	period	period	NOUN
gujaf-120	259	13	for	for	SCONJ
gujaf-120	259	14	goods	good	NOUN
gujaf-120	259	15	to	to	PART
gujaf-120	259	16	boost	boost	VERB
gujaf-120	259	17	company	company	NOUN
gujaf-120	259	18	performance	performance	NOUN
gujaf-120	259	19	.	.	PUNCT
gujaf-120	260	1	consumer	consumer	NOUN
gujaf-120	260	2	and	and	CCONJ
gujaf-120	260	3	industrial	industrial	ADJ
gujaf-120	260	4	products	product	NOUN
gujaf-120	260	5	companies	company	NOUN
gujaf-120	260	6	should	should	AUX
gujaf-120	260	7	embrace	embrace	VERB
gujaf-120	260	8	as	as	ADP
gujaf-120	260	9	many	many	ADJ
gujaf-120	260	10	smart	smart	ADJ
gujaf-120	260	11	working	work	VERB
gujaf-120	260	12	capital	capital	NOUN
gujaf-120	260	13	policies	policy	NOUN
gujaf-120	260	14	and	and	CCONJ
gujaf-120	260	15	methods	method	NOUN
gujaf-120	260	16	as	as	ADV
gujaf-120	260	17	feasible	feasible	ADJ
gujaf-120	260	18	to	to	PART
gujaf-120	260	19	improve	improve	VERB
gujaf-120	260	20	their	their	PRON
gujaf-120	260	21	working	work	VERB
gujaf-120	260	22	capital	capital	NOUN
gujaf-120	260	23	structure	structure	NOUN
gujaf-120	260	24	,	,	PUNCT
gujaf-120	260	25	as	as	ADV
gujaf-120	260	26	well	well	ADV
gujaf-120	260	27	as	as	ADP
gujaf-120	260	28	their	their	PRON
gujaf-120	260	29	profitability	profitability	NOUN
gujaf-120	260	30	.	.	PUNCT
gujaf-120	261	1	managers	manager	NOUN
gujaf-120	261	2	should	should	AUX
gujaf-120	261	3	provide	provide	VERB
gujaf-120	261	4	working	work	VERB
gujaf-120	261	5	capital	capital	NOUN
gujaf-120	261	6	management	management	NOUN
gujaf-120	261	7	with	with	ADP
gujaf-120	261	8	the	the	DET
gujaf-120	261	9	utmost	utmost	ADJ
gujaf-120	261	10	attention	attention	NOUN
gujaf-120	261	11	and	and	CCONJ
gujaf-120	261	12	consideration	consideration	NOUN
gujaf-120	261	13	because	because	SCONJ
gujaf-120	261	14	it	it	PRON
gujaf-120	261	15	is	be	AUX
gujaf-120	261	16	a	a	DET
gujaf-120	261	17	concern	concern	NOUN
gujaf-120	261	18	for	for	ADP
gujaf-120	261	19	today	today	NOUN
gujaf-120	261	20	's	's	PART
gujaf-120	261	21	firms	firm	NOUN
gujaf-120	261	22	.	.	PUNCT
gujaf-120	262	1	references	reference	NOUN
gujaf-120	262	2	soyemi	soyemi	VERB
gujaf-120	262	3	,	,	PUNCT
gujaf-120	262	4	a.	a.	NOUN
gujaf-120	262	5	,	,	PUNCT
gujaf-120	262	6	&	&	CCONJ
gujaf-120	262	7	olawale	olawale	PROPN
gujaf-120	262	8	,	,	PUNCT
gujaf-120	262	9	l.	l.	PROPN
gujaf-120	262	10	(	(	PUNCT
gujaf-120	262	11	2014	2014	NUM
gujaf-120	262	12	)	)	PUNCT
gujaf-120	262	13	.	.	PUNCT
gujaf-120	263	1	comparative	comparative	ADJ
gujaf-120	263	2	analysis	analysis	NOUN
gujaf-120	263	3	on	on	ADP
gujaf-120	263	4	working	work	VERB
gujaf-120	263	5	capital	capital	NOUN
gujaf-120	263	6	management	management	NOUN
gujaf-120	263	7	of	of	ADP
gujaf-120	263	8	brewery	brewery	NOUN
gujaf-120	263	9	companies	company	NOUN
gujaf-120	263	10	in	in	ADP
gujaf-120	263	11	nigeria	nigeria	PROPN
gujaf-120	263	12	.	.	PUNCT
gujaf-120	264	1	international	international	ADJ
gujaf-120	264	2	journal	journal	PROPN
gujaf-120	264	3	of	of	ADP
gujaf-120	264	4	finance	finance	NOUN
gujaf-120	264	5	and	and	CCONJ
gujaf-120	264	6	accounting	accounting	NOUN
gujaf-120	264	7	,	,	PUNCT
gujaf-120	264	8	3(6	3(6	NUM
gujaf-120	264	9	)	)	PUNCT
gujaf-120	264	10	,	,	PUNCT
gujaf-120	264	11	356	356	NUM
gujaf-120	264	12	-	-	SYM
gujaf-120	264	13	371	371	NUM
gujaf-120	264	14	.	.	PUNCT
gujaf-120	265	1	doi:10.2139	doi:10.2139	ADJ
gujaf-120	265	2	/	/	SYM
gujaf-120	265	3	ssrn.2514668	ssrn.2514668	PROPN
gujaf-120	265	4	angahar	angahar	NOUN
gujaf-120	265	5	,	,	PUNCT
gujaf-120	265	6	p.	p.	PROPN
gujaf-120	265	7	a	a	PRON
gujaf-120	265	8	&	&	CCONJ
gujaf-120	265	9	alematu	alematu	NOUN
gujaf-120	265	10	,	,	PUNCT
gujaf-120	265	11	a.	a.	NOUN
gujaf-120	265	12	(	(	PUNCT
gujaf-120	265	13	2014	2014	NUM
gujaf-120	265	14	)	)	PUNCT
gujaf-120	265	15	,	,	PUNCT
gujaf-120	265	16	impact	impact	NOUN
gujaf-120	265	17	of	of	ADP
gujaf-120	265	18	working	work	VERB
gujaf-120	265	19	capital	capital	NOUN
gujaf-120	265	20	on	on	ADP
gujaf-120	265	21	the	the	DET
gujaf-120	265	22	profitability	profitability	NOUN
gujaf-120	265	23	of	of	ADP
gujaf-120	265	24	the	the	DET
gujaf-120	265	25	nigerian	nigerian	ADJ
gujaf-120	265	26	cement	cement	NOUN
gujaf-120	265	27	industry	industry	NOUN
gujaf-120	265	28	.	.	PUNCT
gujaf-120	266	1	european	european	PROPN
gujaf-120	266	2	journal	journal	PROPN
gujaf-120	266	3	of	of	ADP
gujaf-120	266	4	accounting	accounting	NOUN
gujaf-120	266	5	auditing	auditing	NOUN
gujaf-120	266	6	and	and	CCONJ
gujaf-120	266	7	finance	finance	NOUN
gujaf-120	266	8	research	research	NOUN
gujaf-120	266	9	,	,	PUNCT
gujaf-120	266	10	2(7	2(7	NUM
gujaf-120	266	11	)	)	PUNCT
gujaf-120	266	12	,	,	PUNCT
gujaf-120	266	13	17	17	NUM
gujaf-120	266	14	-	-	SYM
gujaf-120	266	15	30	30	NUM
gujaf-120	266	16	.	.	PUNCT
gujaf-120	267	1	baños	baños	PROPN
gujaf-120	267	2	-	-	PUNCT
gujaf-120	267	3	caballero	caballero	PROPN
gujaf-120	267	4	,	,	PUNCT
gujaf-120	267	5	s.	s.	PROPN
gujaf-120	267	6	,	,	PUNCT
gujaf-120	267	7	garcía	garcía	NOUN
gujaf-120	267	8	-	-	PUNCT
gujaf-120	267	9	teruel	teruel	NOUN
gujaf-120	267	10	,	,	PUNCT
gujaf-120	267	11	p.	p.	PROPN
gujaf-120	267	12	j.	j.	PROPN
gujaf-120	267	13	,	,	PUNCT
gujaf-120	267	14	&	&	CCONJ
gujaf-120	267	15	martínez	martínez	PROPN
gujaf-120	267	16	-	-	PUNCT
gujaf-120	267	17	solano	solano	PROPN
gujaf-120	267	18	,	,	PUNCT
gujaf-120	267	19	p.	p.	NOUN
gujaf-120	267	20	(	(	PUNCT
gujaf-120	267	21	2014	2014	NUM
gujaf-120	267	22	)	)	PUNCT
gujaf-120	267	23	.	.	PUNCT
gujaf-120	268	1	working	work	VERB
gujaf-120	268	2	capital	capital	NOUN
gujaf-120	268	3	management	management	NOUN
gujaf-120	268	4	,	,	PUNCT
gujaf-120	268	5	corporate	corporate	ADJ
gujaf-120	268	6	performance	performance	NOUN
gujaf-120	268	7	,	,	PUNCT
gujaf-120	268	8	and	and	CCONJ
gujaf-120	268	9	financial	financial	ADJ
gujaf-120	268	10	constraints	constraint	NOUN
gujaf-120	268	11	.	.	PUNCT
gujaf-120	269	1	journal	journal	NOUN
gujaf-120	269	2	of	of	ADP
gujaf-120	269	3	business	business	NOUN
gujaf-120	269	4	research	research	NOUN
gujaf-120	269	5	,	,	PUNCT
gujaf-120	269	6	67(3	67(3	NUM
gujaf-120	269	7	)	)	PUNCT
gujaf-120	269	8	,	,	PUNCT
gujaf-120	269	9	332	332	NUM
gujaf-120	269	10	-	-	SYM
gujaf-120	269	11	338	338	NUM
gujaf-120	269	12	.	.	PUNCT
gujaf-120	270	1	doi	doi	NOUN
gujaf-120	270	2	:	:	PUNCT
gujaf-120	270	3	10.1016	10.1016	NUM
gujaf-120	270	4	/	/	SYM
gujaf-120	270	5	j.jbusres	j.jbusre	NOUN
gujaf-120	270	6	.	.	PUNCT
gujaf-120	271	1	2013.01.016	2013.01.016	PROPN
gujaf-120	271	2	barine	barine	NOUN
gujaf-120	271	3	,	,	PUNCT
gujaf-120	271	4	m.n	m.n	PROPN
gujaf-120	271	5	.	.	PROPN
gujaf-120	271	6	(	(	PUNCT
gujaf-120	271	7	2012	2012	NUM
gujaf-120	271	8	)	)	PUNCT
gujaf-120	271	9	.	.	PUNCT
gujaf-120	272	1	„	„	PUNCT
gujaf-120	272	2	working	work	VERB
gujaf-120	272	3	capital	capital	NOUN
gujaf-120	272	4	management	management	NOUN
gujaf-120	272	5	efficiency	efficiency	NOUN
gujaf-120	272	6	and	and	CCONJ
gujaf-120	272	7	corporate	corporate	ADJ
gujaf-120	272	8	profitability	profitability	NOUN
gujaf-120	272	9	:	:	PUNCT
gujaf-120	272	10	evidence	evidence	NOUN
gujaf-120	272	11	from	from	ADP
gujaf-120	272	12	quoted	quote	VERB
gujaf-120	272	13	firms	firm	NOUN
gujaf-120	272	14	in	in	ADP
gujaf-120	272	15	nigeria,‟	nigeria,‟	PROPN
gujaf-120	272	16	journal	journal	NOUN
gujaf-120	272	17	of	of	ADP
gujaf-120	272	18	applied	apply	VERB
gujaf-120	272	19	finance	finance	NOUN
gujaf-120	272	20	&	&	CCONJ
gujaf-120	272	21	banking	banking	NOUN
gujaf-120	272	22	,	,	PUNCT
gujaf-120	272	23	2(2	2(2	NUM
gujaf-120	272	24	)	)	PUNCT
gujaf-120	272	25	,	,	PUNCT
gujaf-120	272	26	215237	215237	NUM
gujaf-120	272	27	28th	28th	ADJ
gujaf-120	272	28	ibima	ibima	NOUN
gujaf-120	272	29	conference	conference	NOUN
gujaf-120	272	30	:	:	PUNCT
gujaf-120	272	31	theme	theme	NOUN
gujaf-120	272	32	-vision	-vision	NOUN
gujaf-120	272	33	2020	2020	NUM
gujaf-120	272	34	:	:	PUNCT
gujaf-120	272	35	innovation	innovation	NOUN
gujaf-120	272	36	management	management	NOUN
gujaf-120	272	37	,	,	PUNCT
gujaf-120	272	38	development	development	NOUN
gujaf-120	272	39	sustainability	sustainability	NOUN
gujaf-120	272	40	,	,	PUNCT
gujaf-120	272	41	and	and	CCONJ
gujaf-120	272	42	competitive	competitive	ADJ
gujaf-120	272	43	economic	economic	ADJ
gujaf-120	272	44	growth	growth	NOUN
gujaf-120	272	45	4417	4417	NUM
gujaf-120	272	46	dinku	dinku	NOUN
gujaf-120	272	47	,	,	PUNCT
gujaf-120	272	48	t.	t.	PROPN
gujaf-120	272	49	(	(	PUNCT
gujaf-120	272	50	2013	2013	NUM
gujaf-120	272	51	)	)	PUNCT
gujaf-120	272	52	.	.	PUNCT
gujaf-120	273	1	impact	impact	NOUN
gujaf-120	273	2	of	of	ADP
gujaf-120	273	3	working	work	VERB
gujaf-120	273	4	capital	capital	NOUN
gujaf-120	273	5	management	management	NOUN
gujaf-120	273	6	on	on	ADP
gujaf-120	273	7	profitability	profitability	NOUN
gujaf-120	273	8	of	of	ADP
gujaf-120	273	9	micro	micro	ADJ
gujaf-120	273	10	and	and	CCONJ
gujaf-120	273	11	small	small	ADJ
gujaf-120	273	12	enterprises	enterprise	NOUN
gujaf-120	273	13	in	in	ADP
gujaf-120	273	14	ethiopia	ethiopia	PROPN
gujaf-120	273	15	:	:	PUNCT
gujaf-120	273	16	the	the	DET
gujaf-120	273	17	case	case	NOUN
gujaf-120	273	18	of	of	ADP
gujaf-120	273	19	bahir	bahir	PROPN
gujaf-120	273	20	dar	dar	PROPN
gujaf-120	273	21	city	city	PROPN
gujaf-120	273	22	administration	administration	PROPN
gujaf-120	273	23	.	.	PUNCT
gujaf-120	274	1	international	international	ADJ
gujaf-120	274	2	journal	journal	PROPN
gujaf-120	274	3	of	of	ADP
gujaf-120	274	4	accounting	accounting	NOUN
gujaf-120	274	5	and	and	CCONJ
gujaf-120	274	6	taxation	taxation	NOUN
gujaf-120	274	7	,	,	PUNCT
gujaf-120	274	8	1(1	1(1	NUM
gujaf-120	274	9	)	)	PUNCT
gujaf-120	274	10	,	,	PUNCT
gujaf-120	274	11	15–24	15–24	NUM
gujaf-120	274	12	.	.	PUNCT
gujaf-120	275	1	doi:0.15640	doi:0.15640	ADJ
gujaf-120	275	2	/	/	SYM
gujaf-120	275	3	ijat	ijat	ADJ
gujaf-120	275	4	iyewumi	iyewumi	PROPN
gujaf-120	275	5	,	,	PUNCT
gujaf-120	275	6	t.	t.	PROPN
gujaf-120	275	7	a.	a.	PROPN
gujaf-120	275	8	,	,	PUNCT
gujaf-120	275	9	remy	remy	PROPN
gujaf-120	275	10	,	,	PUNCT
gujaf-120	275	11	h.	h.	PROPN
gujaf-120	275	12	,	,	PUNCT
gujaf-120	275	13	&	&	CCONJ
gujaf-120	275	14	omotayo	omotayo	PROPN
gujaf-120	275	15	,	,	PUNCT
gujaf-120	275	16	m.	m.	NOUN
gujaf-120	275	17	(	(	PUNCT
gujaf-120	275	18	2015	2015	NUM
gujaf-120	275	19	)	)	PUNCT
gujaf-120	275	20	,	,	PUNCT
gujaf-120	275	21	working	work	VERB
gujaf-120	275	22	capital	capital	NOUN
gujaf-120	275	23	management	management	NOUN
gujaf-120	275	24	and	and	CCONJ
gujaf-120	275	25	firm‟s	firm‟s	NOUN
gujaf-120	275	26	profitability	profitability	NOUN
gujaf-120	275	27	:	:	PUNCT
gujaf-120	275	28	the	the	DET
gujaf-120	275	29	case	case	NOUN
gujaf-120	275	30	of	of	ADP
gujaf-120	275	31	oil	oil	NOUN
gujaf-120	275	32	and	and	CCONJ
gujaf-120	275	33	gas	gas	NOUN
gujaf-120	275	34	industry	industry	NOUN
gujaf-120	275	35	in	in	ADP
gujaf-120	275	36	nigeria	nigeria	PROPN
gujaf-120	275	37	.	.	PUNCT
gujaf-120	276	1	journal	journal	PROPN
gujaf-120	276	2	of	of	ADP
gujaf-120	276	3	electronics	electronic	NOUN
gujaf-120	276	4	and	and	CCONJ
gujaf-120	276	5	computer	computer	NOUN
gujaf-120	276	6	science	science	NOUN
gujaf-120	276	7	,	,	PUNCT
gujaf-120	276	8	2(3	2(3	NUM
gujaf-120	276	9	)	)	PUNCT
gujaf-120	276	10	,	,	PUNCT
gujaf-120	276	11	1	1	NUM
gujaf-120	276	12	-	-	SYM
gujaf-120	276	13	21	21	NUM
gujaf-120	276	14	kajola	kajola	NOUN
gujaf-120	276	15	,	,	PUNCT
gujaf-120	276	16	s.	s.	PROPN
gujaf-120	276	17	o.	o.	PROPN
gujaf-120	276	18	,	,	PUNCT
gujaf-120	276	19	nwaobia	nwaobia	NOUN
gujaf-120	276	20	,	,	PUNCT
gujaf-120	276	21	a.	a.	NOUN
gujaf-120	276	22	,	,	PUNCT
gujaf-120	276	23	&	&	CCONJ
gujaf-120	276	24	adedeji	adedeji	NOUN
gujaf-120	276	25	,	,	PUNCT
gujaf-120	276	26	s.	s.	PROPN
gujaf-120	276	27	b.	b.	PROPN
gujaf-120	276	28	(	(	PUNCT
gujaf-120	276	29	2014	2014	NUM
gujaf-120	276	30	)	)	PUNCT
gujaf-120	276	31	,	,	PUNCT
gujaf-120	276	32	working	work	VERB
gujaf-120	276	33	capital	capital	NOUN
gujaf-120	276	34	management	management	NOUN
gujaf-120	276	35	and	and	CCONJ
gujaf-120	276	36	firm	firm	ADJ
gujaf-120	276	37	performance	performance	NOUN
gujaf-120	276	38	:	:	PUNCT
gujaf-120	276	39	evidence	evidence	NOUN
gujaf-120	276	40	from	from	ADP
gujaf-120	276	41	nigerian	nigerian	ADJ
gujaf-120	276	42	listed	list	VERB
gujaf-120	276	43	firms	firm	NOUN
gujaf-120	276	44	.	.	PUNCT
gujaf-120	277	1	the	the	DET
gujaf-120	277	2	international	international	ADJ
gujaf-120	277	3	journal	journal	NOUN
gujaf-120	277	4	of	of	ADP
gujaf-120	277	5	humanities	humanities	PROPN
gujaf-120	277	6	&	&	CCONJ
gujaf-120	277	7	social	social	ADJ
gujaf-120	277	8	studies	study	NOUN
gujaf-120	277	9	,	,	PUNCT
gujaf-120	277	10	2(4	2(4	NUM
gujaf-120	277	11	)	)	PUNCT
gujaf-120	277	12	,	,	PUNCT
gujaf-120	277	13	121	121	NUM
gujaf-120	277	14	-	-	SYM
gujaf-120	277	15	129	129	NUM
gujaf-120	277	16	.	.	PUNCT
gujaf-120	278	1	kolapo	kolapo	PROPN
gujaf-120	278	2	,	,	PUNCT
gujaf-120	278	3	f.t	f.t	PROPN
gujaf-120	278	4	.	.	PROPN
gujaf-120	278	5	,	,	PUNCT
gujaf-120	278	6	oke	oke	PROPN
gujaf-120	278	7	,	,	PUNCT
gujaf-120	278	8	m.o	m.o	PROPN
gujaf-120	278	9	.	.	PROPN
gujaf-120	278	10	,	,	PUNCT
gujaf-120	278	11	&	&	CCONJ
gujaf-120	278	12	ajayi	ajayi	NOUN
gujaf-120	278	13	,	,	PUNCT
gujaf-120	278	14	l.b	l.b	PROPN
gujaf-120	278	15	.	.	PROPN
gujaf-120	278	16	(	(	PUNCT
gujaf-120	278	17	2015	2015	NUM
gujaf-120	278	18	)	)	PUNCT
gujaf-120	278	19	,	,	PUNCT
gujaf-120	278	20	effect	effect	NOUN
gujaf-120	278	21	of	of	ADP
gujaf-120	278	22	working	work	VERB
gujaf-120	278	23	capital	capital	NOUN
gujaf-120	278	24	management	management	NOUN
gujaf-120	278	25	on	on	ADP
gujaf-120	278	26	corporate	corporate	ADJ
gujaf-120	278	27	performance	performance	NOUN
gujaf-120	278	28	:	:	PUNCT
gujaf-120	278	29	cross	cross	ADJ
gujaf-120	278	30	-	-	ADJ
gujaf-120	278	31	sectional	sectional	ADJ
gujaf-120	278	32	evidence	evidence	NOUN
gujaf-120	278	33	from	from	ADP
gujaf-120	278	34	nigeria	nigeria	PROPN
gujaf-120	278	35	.	.	PUNCT
gujaf-120	279	1	iosr	iosr	PROPN
gujaf-120	279	2	journal	journal	PROPN
gujaf-120	279	3	of	of	ADP
gujaf-120	279	4	business	business	NOUN
gujaf-120	279	5	and	and	CCONJ
gujaf-120	279	6	management	management	NOUN
gujaf-120	279	7	(	(	PUNCT
gujaf-120	279	8	iosr	iosr	ADJ
gujaf-120	279	9	-	-	PUNCT
gujaf-120	279	10	jbm	jbm	NOUN
gujaf-120	279	11	)	)	PUNCT
gujaf-120	279	12	,	,	PUNCT
gujaf-120	279	13	17(2	17(2	NUM
gujaf-120	279	14	)	)	PUNCT
gujaf-120	279	15	,	,	PUNCT
gujaf-120	279	16	93	93	NUM
gujaf-120	279	17	-	-	SYM
gujaf-120	279	18	103	103	NUM
gujaf-120	279	19	.	.	PUNCT
gujaf-120	280	1	ogundipe	ogundipe	PROPN
gujaf-120	280	2	,	,	PUNCT
gujaf-120	280	3	s.	s.	PROPN
gujaf-120	280	4	e	e	PROPN
gujaf-120	280	5	,	,	PUNCT
gujaf-120	280	6	idowu	idowu	NOUN
gujaf-120	280	7	,	,	PUNCT
gujaf-120	280	8	a.	a.	PROPN
gujaf-120	280	9	&	&	CCONJ
gujaf-120	280	10	ogundipe	ogundipe	PROPN
gujaf-120	280	11	l.	l.	PROPN
gujaf-120	280	12	o	o	PROPN
gujaf-120	280	13	(	(	PUNCT
gujaf-120	280	14	2012	2012	NUM
gujaf-120	280	15	)	)	PUNCT
gujaf-120	280	16	,	,	PUNCT
gujaf-120	280	17	working	work	VERB
gujaf-120	280	18	capital	capital	NOUN
gujaf-120	280	19	management	management	NOUN
gujaf-120	280	20	,	,	PUNCT
gujaf-120	280	21	firms‟	firms‟	NOUN
gujaf-120	280	22	performance	performance	NOUN
gujaf-120	280	23	and	and	CCONJ
gujaf-120	280	24	market	market	NOUN
gujaf-120	280	25	valuation	valuation	NOUN
gujaf-120	280	26	in	in	ADP
gujaf-120	280	27	nigeria	nigeria	PROPN
gujaf-120	280	28	.	.	PUNCT
gujaf-120	281	1	world	world	PROPN
gujaf-120	281	2	academy	academy	PROPN
gujaf-120	281	3	of	of	ADP
gujaf-120	281	4	science	science	PROPN
gujaf-120	281	5	,	,	PUNCT
gujaf-120	281	6	engineering	engineering	NOUN
gujaf-120	281	7	,	,	PUNCT
gujaf-120	281	8	and	and	CCONJ
gujaf-120	281	9	technology	technology	NOUN
gujaf-120	281	10	61(1	61(1	NOUN
gujaf-120	281	11	)	)	PUNCT
gujaf-120	281	12	,	,	PUNCT
gujaf-120	281	13	1196	1196	NUM
gujaf-120	281	14	-	-	SYM
gujaf-120	281	15	1200	1200	NUM
gujaf-120	281	16	onodje	onodje	NOUN
gujaf-120	281	17	,	,	PUNCT
gujaf-120	281	18	m.	m.	NOUN
gujaf-120	281	19	a.	a.	NOUN
gujaf-120	281	20	(	(	PUNCT
gujaf-120	281	21	2014	2014	NUM
gujaf-120	281	22	)	)	PUNCT
gujaf-120	281	23	,	,	PUNCT
gujaf-120	281	24	working	work	VERB
gujaf-120	281	25	capital	capital	NOUN
gujaf-120	281	26	management	management	NOUN
gujaf-120	281	27	and	and	CCONJ
gujaf-120	281	28	performance	performance	NOUN
gujaf-120	281	29	of	of	ADP
gujaf-120	281	30	selected	select	VERB
gujaf-120	281	31	nigerian	nigerian	ADJ
gujaf-120	281	32	manufacturing	manufacturing	NOUN
gujaf-120	281	33	companies	company	NOUN
gujaf-120	281	34	.	.	PUNCT
gujaf-120	282	1	global	global	ADJ
gujaf-120	282	2	journal	journal	PROPN
gujaf-120	282	3	of	of	ADP
gujaf-120	282	4	management	management	NOUN
gujaf-120	282	5	and	and	CCONJ
gujaf-120	282	6	business	business	NOUN
gujaf-120	282	7	research	research	NOUN
gujaf-120	282	8	:	:	PUNCT
gujaf-120	282	9	b	b	X
gujaf-120	282	10	economics	economic	NOUN
gujaf-120	282	11	and	and	CCONJ
gujaf-120	282	12	commerce	commerce	PROPN
gujaf-120	282	13	,	,	PUNCT
gujaf-120	282	14	14(3	14(3	NUM
gujaf-120	282	15	)	)	PUNCT
gujaf-120	282	16	,	,	PUNCT
gujaf-120	282	17	40	40	NUM
gujaf-120	282	18	-	-	SYM
gujaf-120	282	19	49	49	NUM
gujaf-120	282	20	onyemaobi	onyemaobi	NOUN
gujaf-120	282	21	,	,	PUNCT
gujaf-120	282	22	c.	c.	PROPN
gujaf-120	282	23	a	a	X
gujaf-120	282	24	(	(	PUNCT
gujaf-120	282	25	2014	2014	NUM
gujaf-120	282	26	)	)	PUNCT
gujaf-120	282	27	,	,	PUNCT
gujaf-120	282	28	the	the	DET
gujaf-120	282	29	impact	impact	NOUN
gujaf-120	282	30	of	of	ADP
gujaf-120	282	31	cash	cash	NOUN
gujaf-120	282	32	management	management	NOUN
gujaf-120	282	33	on	on	ADP
gujaf-120	282	34	firms‟	firms‟	NOUN
gujaf-120	282	35	financial	financial	ADJ
gujaf-120	282	36	performance	performance	NOUN
gujaf-120	282	37	:	:	PUNCT
gujaf-120	282	38	a	a	DET
gujaf-120	282	39	study	study	NOUN
gujaf-120	282	40	of	of	ADP
gujaf-120	282	41	some	some	DET
gujaf-120	282	42	selected	select	VERB
gujaf-120	282	43	manufacturing	manufacturing	NOUN
gujaf-120	282	44	firms	firm	NOUN
gujaf-120	282	45	in	in	ADP
gujaf-120	282	46	nigeria	nigeria	PROPN
gujaf-120	282	47	.	.	PUNCT
gujaf-120	283	1	the	the	DET
gujaf-120	283	2	international	international	ADJ
gujaf-120	283	3	journal	journal	NOUN
gujaf-120	283	4	of	of	ADP
gujaf-120	283	5	business	business	PROPN
gujaf-120	283	6	&	&	CCONJ
gujaf-120	283	7	management	management	PROPN
gujaf-120	283	8	,	,	PUNCT
gujaf-120	283	9	2(11	2(11	NUM
gujaf-120	283	10	)	)	PUNCT
gujaf-120	283	11	,	,	PUNCT
gujaf-120	283	12	226	226	NUM
gujaf-120	283	13	-	-	SYM
gujaf-120	283	14	231	231	NUM
gujaf-120	283	15	.	.	PUNCT
gujaf-120	283	16	owolabi	owolabi	NOUN
gujaf-120	283	17	,	,	PUNCT
gujaf-120	283	18	s.	s.	PROPN
gujaf-120	283	19	a.	a.	PROPN
gujaf-120	283	20	&	&	CCONJ
gujaf-120	283	21	alu	alu	PROPN
gujaf-120	283	22	,	,	PUNCT
gujaf-120	283	23	c.	c.	PROPN
gujaf-120	283	24	n.	n.	PROPN
gujaf-120	283	25	(	(	PUNCT
gujaf-120	283	26	2012	2012	NUM
gujaf-120	283	27	)	)	PUNCT
gujaf-120	283	28	,	,	PUNCT
gujaf-120	283	29	effective	effective	ADJ
gujaf-120	283	30	working	work	VERB
gujaf-120	283	31	capital	capital	NOUN
gujaf-120	283	32	management	management	NOUN
gujaf-120	283	33	and	and	CCONJ
gujaf-120	283	34	profitability	profitability	NOUN
gujaf-120	283	35	:	:	PUNCT
gujaf-120	283	36	a	a	DET
gujaf-120	283	37	study	study	NOUN
gujaf-120	283	38	of	of	ADP
gujaf-120	283	39	selected	select	VERB
gujaf-120	283	40	quoted	quote	VERB
gujaf-120	283	41	manufacturing	manufacturing	NOUN
gujaf-120	283	42	companies	company	NOUN
gujaf-120	283	43	in	in	ADP
gujaf-120	283	44	nigeria	nigeria	PROPN
gujaf-120	283	45	.	.	PUNCT
gujaf-120	284	1	economics	economic	NOUN
gujaf-120	284	2	and	and	CCONJ
gujaf-120	284	3	finance	finance	NOUN
gujaf-120	284	4	review	review	NOUN
gujaf-120	284	5	vol	vol	NOUN
gujaf-120	284	6	.	.	PUNCT
gujaf-120	284	7	2(6	2(6	NUM
gujaf-120	284	8	)	)	PUNCT
gujaf-120	284	9	,	,	PUNCT
gujaf-120	284	10	55	55	NUM
gujaf-120	284	11	–	–	SYM
gujaf-120	284	12	67	67	NUM
gujaf-120	284	13	.	.	NOUN
gujaf-120	284	14	11	11	NUM
gujaf-120	284	15	owolabi	owolabi	NOUN
gujaf-120	284	16	,	,	PUNCT
gujaf-120	284	17	s.	s.	PROPN
gujaf-120	284	18	a.	a.	PROPN
gujaf-120	284	19	,	,	PUNCT
gujaf-120	284	20	&	&	CCONJ
gujaf-120	284	21	obida	obida	PROPN
gujaf-120	284	22	,	,	PUNCT
gujaf-120	284	23	s.	s.	PROPN
gujaf-120	284	24	s.	s.	PROPN
gujaf-120	284	25	(	(	PUNCT
gujaf-120	284	26	2012	2012	NUM
gujaf-120	284	27	)	)	PUNCT
gujaf-120	284	28	,	,	PUNCT
gujaf-120	284	29	liquidity	liquidity	NOUN
gujaf-120	284	30	management	management	NOUN
gujaf-120	284	31	and	and	CCONJ
gujaf-120	284	32	corporate	corporate	ADJ
gujaf-120	284	33	profitability	profitability	NOUN
gujaf-120	284	34	:	:	PUNCT
gujaf-120	284	35	a	a	DET
gujaf-120	284	36	case	case	NOUN
gujaf-120	284	37	study	study	NOUN
gujaf-120	284	38	of	of	ADP
gujaf-120	284	39	selected	select	VERB
gujaf-120	284	40	manufacturing	manufacturing	NOUN
gujaf-120	284	41	companies	company	NOUN
gujaf-120	284	42	listed	list	VERB
gujaf-120	284	43	on	on	ADP
gujaf-120	284	44	the	the	DET
gujaf-120	284	45	nigerian	nigerian	ADJ
gujaf-120	284	46	stock	stock	NOUN
gujaf-120	284	47	exchange	exchange	PROPN
gujaf-120	284	48	.	.	PUNCT
gujaf-120	285	1	business	business	NOUN
gujaf-120	285	2	management	management	NOUN
gujaf-120	285	3	dynamics	dynamic	NOUN
gujaf-120	285	4	2(2	2(2	NUM
gujaf-120	285	5	)	)	PUNCT
gujaf-120	285	6	,	,	PUNCT
gujaf-120	285	7	10	10	NUM
gujaf-120	285	8	-	-	SYM
gujaf-120	285	9	25	25	NUM
gujaf-120	285	10	.	.	PUNCT
gujaf-120	286	1	oladimeji	oladimeji	PROPN
gujaf-120	286	2	,	,	PUNCT
gujaf-120	286	3	d.	d.	PROPN
gujaf-120	286	4	j.	j.	PROPN
gujaf-120	286	5	a.	a.	PROPN
gujaf-120	286	6	,	,	PUNCT
gujaf-120	286	7	&	&	CCONJ
gujaf-120	286	8	aladejebi	aladejebi	PROPN
gujaf-120	286	9	,	,	PUNCT
gujaf-120	286	10	d.	d.	PROPN
gujaf-120	286	11	o.	o.	PROPN
gujaf-120	286	12	(	(	PUNCT
gujaf-120	286	13	2020	2020	NUM
gujaf-120	286	14	)	)	PUNCT
gujaf-120	286	15	.	.	PUNCT
gujaf-120	287	1	the	the	DET
gujaf-120	287	2	impact	impact	NOUN
gujaf-120	287	3	of	of	ADP
gujaf-120	287	4	working	work	VERB
gujaf-120	287	5	capital	capital	NOUN
gujaf-120	287	6	management	management	NOUN
gujaf-120	287	7	on	on	ADP
gujaf-120	287	8	profitability	profitability	NOUN
gujaf-120	287	9	:	:	PUNCT
gujaf-120	287	10	evidence	evidence	NOUN
gujaf-120	287	11	from	from	ADP
gujaf-120	287	12	selected	select	VERB
gujaf-120	287	13	small	small	ADJ
gujaf-120	287	14	businesses	business	NOUN
gujaf-120	287	15	in	in	ADP
gujaf-120	287	16	nigeria	nigeria	PROPN
gujaf-120	287	17	.	.	PUNCT
gujaf-120	288	1	journal	journal	PROPN
gujaf-120	288	2	of	of	ADP
gujaf-120	288	3	small	small	ADJ
gujaf-120	288	4	business	business	NOUN
gujaf-120	288	5	and	and	CCONJ
gujaf-120	288	6	entrepreneurship	entrepreneurship	NOUN
gujaf-120	288	7	development	development	NOUN
gujaf-120	288	8	,	,	PUNCT
gujaf-120	288	9	8(1	8(1	NOUN
gujaf-120	288	10	)	)	PUNCT
gujaf-120	288	11	.	.	PUNCT
gujaf-120	289	1	https://doi.org/10.15640/jsbed.v8n1a3	https://doi.org/10.15640/jsbed.v8n1a3	PROPN
gujaf-120	289	2	qazi	qazi	PROPN
gujaf-120	289	3	et	et	PROPN
gujaf-120	289	4	.	.	PUNCT
gujaf-120	290	1	al	al	PROPN
gujaf-120	290	2	.	.	PROPN
gujaf-120	291	1	(	(	PUNCT
gujaf-120	291	2	2011	2011	NUM
gujaf-120	291	3	):	):	PUNCT
gujaf-120	291	4	“	"	PUNCT
gujaf-120	291	5	impact	impact	NOUN
gujaf-120	291	6	of	of	ADP
gujaf-120	291	7	working	work	VERB
gujaf-120	291	8	capital	capital	NOUN
gujaf-120	291	9	on	on	ADP
gujaf-120	291	10	firms‟	firms‟	NOUN
gujaf-120	291	11	profitability	profitability	NOUN
gujaf-120	291	12	”	"	PUNCT
gujaf-120	291	13	;	;	PUNCT
gujaf-120	291	14	african	african	ADJ
gujaf-120	291	15	journal	journal	NOUN
gujaf-120	291	16	of	of	ADP
gujaf-120	291	17	business	business	NOUN
gujaf-120	291	18	sabo	sabo	NOUN
gujaf-120	291	19	,	,	PUNCT
gujaf-120	291	20	m.	m.	NOUN
gujaf-120	291	21	,	,	PUNCT
gujaf-120	291	22	rabi‟u	rabi‟u	PROPN
gujaf-120	291	23	,	,	PUNCT
gujaf-120	291	24	s.	s.	PROPN
gujaf-120	291	25	j.	j.	PROPN
gujaf-120	291	26	,	,	PUNCT
gujaf-120	291	27	usman	usman	PROPN
gujaf-120	291	28	,	,	PUNCT
gujaf-120	291	29	s.	s.	PROPN
gujaf-120	291	30	k.	k.	PROPN
gujaf-120	291	31	,	,	PUNCT
gujaf-120	291	32	fatima	fatima	PROPN
gujaf-120	291	33	,	,	PUNCT
gujaf-120	291	34	b.	b.	PROPN
gujaf-120	291	35	i.	i.	PROPN
gujaf-120	291	36	,	,	PUNCT
gujaf-120	291	37	&	&	CCONJ
gujaf-120	291	38	tjjani	tjjani	PROPN
gujaf-120	291	39	,	,	PUNCT
gujaf-120	291	40	h.	h.	PROPN
gujaf-120	291	41	a.	a.	PROPN
gujaf-120	291	42	,	,	PUNCT
gujaf-120	291	43	(	(	PUNCT
gujaf-120	291	44	2015	2015	NUM
gujaf-120	291	45	)	)	PUNCT
gujaf-120	291	46	,	,	PUNCT
gujaf-120	291	47	the	the	DET
gujaf-120	291	48	effect	effect	NOUN
gujaf-120	291	49	of	of	ADP
gujaf-120	291	50	working	work	VERB
gujaf-120	291	51	capital	capital	NOUN
gujaf-120	291	52	management	management	NOUN
gujaf-120	291	53	on	on	ADP
gujaf-120	291	54	corporate	corporate	ADJ
gujaf-120	291	55	profitability	profitability	NOUN
gujaf-120	291	56	:	:	PUNCT
gujaf-120	291	57	evidence	evidence	NOUN
gujaf-120	291	58	from	from	ADP
gujaf-120	291	59	nigerian	nigerian	ADJ
gujaf-120	291	60	food	food	NOUN
gujaf-120	291	61	product	product	NOUN
gujaf-120	291	62	firms	firm	NOUN
gujaf-120	291	63	.	.	PUNCT
gujaf-120	292	1	applied	apply	VERB
gujaf-120	292	2	finance	finance	NOUN
gujaf-120	292	3	and	and	CCONJ
gujaf-120	292	4	accounting	accounting	NOUN
gujaf-120	292	5	,	,	PUNCT
gujaf-120	292	6	1(2	1(2	NUM
gujaf-120	292	7	)	)	PUNCT
gujaf-120	292	8	,	,	PUNCT
gujaf-120	292	9	55	55	NUM
gujaf-120	292	10	-	-	SYM
gujaf-120	292	11	63	63	NUM
gujaf-120	292	12	.	.	PUNCT
gujaf-120	293	1	available	available	ADJ
gujaf-120	293	2	@http://dx.doi.org/10.11114	@http://dx.doi.org/10.11114	X
gujaf-120	293	3	/	/	SYM
gujaf-120	293	4	afa.v1i2.842	afa.v1i2.842	NOUN
gujaf-120	293	5	umara	umara	NOUN
gujaf-120	293	6	,	,	PUNCT
gujaf-120	293	7	n.	n.	PROPN
gujaf-120	293	8	,	,	PUNCT
gujaf-120	293	9	sabeen	sabeen	PROPN
gujaf-120	293	10	,	,	PUNCT
gujaf-120	293	11	k.	k.	PROPN
gujaf-120	293	12	k.	k.	PROPN
gujaf-120	293	13	&	&	CCONJ
gujaf-120	293	14	qaisar	qaisar	PROPN
gujaf-120	293	15	,	,	PUNCT
gujaf-120	293	16	a.	a.	NOUN
gujaf-120	293	17	(	(	PUNCT
gujaf-120	293	18	2009	2009	NUM
gujaf-120	293	19	)	)	PUNCT
gujaf-120	293	20	.	.	PUNCT
gujaf-120	294	1	international	international	ADJ
gujaf-120	294	2	working	work	VERB
gujaf-120	294	3	capital	capital	NOUN
gujaf-120	294	4	practices	practice	NOUN
gujaf-120	294	5	in	in	ADP
gujaf-120	294	6	pakistan	pakistan	PROPN
gujaf-120	294	7	.	.	PUNCT
gujaf-120	295	1	international	international	ADJ
gujaf-120	295	2	research	research	PROPN
gujaf-120	295	3	journal	journal	NOUN
gujaf-120	295	4	of	of	ADP
gujaf-120	295	5	finance	finance	NOUN
gujaf-120	295	6	and	and	CCONJ
gujaf-120	295	7	economics	economic	NOUN
gujaf-120	295	8	,	,	PUNCT
gujaf-120	295	9	32	32	NUM
gujaf-120	295	10	,	,	PUNCT
gujaf-120	295	11	160	160	NUM
gujaf-120	295	12	-	-	SYM
gujaf-120	295	13	170	170	NUM
gujaf-120	295	14	.	.	PUNCT
gujaf-120	296	1	uremadu	uremadu	ADJ
gujaf-120	296	2	,	,	PUNCT
gujaf-120	296	3	s.o	s.o	PROPN
gujaf-120	296	4	.	.	PROPN
gujaf-120	296	5	,	,	PUNCT
gujaf-120	296	6	egbide	egbide	PROPN
gujaf-120	296	7	,	,	PUNCT
gujaf-120	296	8	b.	b.	PROPN
gujaf-120	296	9	&	&	CCONJ
gujaf-120	296	10	enyi	enyi	PROPN
gujaf-120	296	11	,	,	PUNCT
gujaf-120	296	12	p.e	p.e	PROPN
gujaf-120	296	13	.	.	PROPN
gujaf-120	296	14	(	(	PUNCT
gujaf-120	296	15	2012	2012	NUM
gujaf-120	296	16	)	)	PUNCT
gujaf-120	296	17	.	.	PUNCT
gujaf-120	297	1	working	work	VERB
gujaf-120	297	2	capital	capital	NOUN
gujaf-120	297	3	management	management	NOUN
gujaf-120	297	4	,	,	PUNCT
gujaf-120	297	5	liquidity	liquidity	NOUN
gujaf-120	297	6	,	,	PUNCT
gujaf-120	297	7	and	and	CCONJ
gujaf-120	297	8	corporate	corporate	ADJ
gujaf-120	297	9	profitability	profitability	NOUN
gujaf-120	297	10	among	among	ADP
gujaf-120	297	11	quoted	quote	VERB
gujaf-120	297	12	firms	firm	NOUN
gujaf-120	297	13	in	in	ADP
gujaf-120	297	14	nigeria	nigeria	PROPN
gujaf-120	297	15	:	:	PUNCT
gujaf-120	297	16	evidence	evidence	NOUN
gujaf-120	297	17	from	from	ADP
gujaf-120	297	18	the	the	DET
gujaf-120	297	19	productive	productive	ADJ
gujaf-120	297	20	sector	sector	NOUN
gujaf-120	297	21	.	.	PUNCT
gujaf-120	298	1	international	international	ADJ
gujaf-120	298	2	journal	journal	PROPN
gujaf-120	298	3	of	of	ADP
gujaf-120	298	4	academic	academic	ADJ
gujaf-120	298	5	research	research	NOUN
gujaf-120	298	6	in	in	ADP
gujaf-120	298	7	accounting	accounting	NOUN
gujaf-120	298	8	,	,	PUNCT
gujaf-120	298	9	finance	finance	NOUN
gujaf-120	298	10	and	and	CCONJ
gujaf-120	298	11	management	management	NOUN
gujaf-120	298	12	sciences	science	NOUN
gujaf-120	298	13	,	,	PUNCT
gujaf-120	298	14	2	2	NUM
gujaf-120	298	15	,	,	PUNCT
gujaf-120	298	16	80	80	NUM
gujaf-120	298	17	-	-	SYM
gujaf-120	298	18	97	97	NUM
gujaf-120	298	19	.	.	PUNCT
gujaf-120	298	20	retrieved	retrieve	VERB
gujaf-120	298	21	from	from	ADP
gujaf-120	298	22	www.ideas.repec.org	www.ideas.repec.org	ADJ
gujaf-120	298	23	windaus	windaus	NOUN
gujaf-120	298	24	.	.	PUNCT
gujaf-120	299	1	(	(	PUNCT
gujaf-120	299	2	2014	2014	NUM
gujaf-120	299	3	)	)	PUNCT
gujaf-120	299	4	.	.	PUNCT
gujaf-120	300	1	cash	cash	NOUN
gujaf-120	300	2	for	for	ADP
gujaf-120	300	3	growth	growth	NOUN
gujaf-120	300	4	pwc	pwc	NOUN
gujaf-120	300	5	annual	annual	ADJ
gujaf-120	300	6	global	global	ADJ
gujaf-120	300	7	working	work	VERB
gujaf-120	300	8	capital	capital	NOUN
gujaf-120	300	9	survey	survey	NOUN
gujaf-120	300	10	.	.	PUNCT
gujaf-120	301	1	retrieved	retrieve	VERB
gujaf-120	301	2	from	from	ADP
gujaf-120	301	3	www.pwc.com	www.pwc.com	ADP
gujaf-120	301	4	https://doi.org/10.15640/jsbed.v8n1a3	https://doi.org/10.15640/jsbed.v8n1a3	PROPN